1
Associate Professor of Accounting, Payame Noor University, Iran
2
M.A. in Accounting, Payame Noor University, Iran
Abstract
We are expect that an audit committee influence on relationship between hiring an auditor who depend management And expressed the desire to get a decrease. also Audit Committee can cover a stronger audit request Which leads to higher audit fees And managers involved in the audit of the society. In this study, the effects of too much trust management and the Audit Committee on audit fees and auditor industry specialization in during 2008-2014 using panel data analysis and Ordinary Least Square (OLS) regression in R programming language. The results of the statistical analysis show that research hypotheses non-significant relationship between Managerial Overconfidence on, Audit Fees. Also significant relationship between Managerial Overconfidence and Audit Committee on Audit Fees. The study can be said non-significant relationship between Managerial Overconfidence and Audit Committee on industry specialized auditors.
Mousavi Shiri,S. M. and Bakhshian,A. (2019). The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise. Accounting and Auditing Studies, 8(30), 55-74.
MLA
Mousavi Shiri,S. M. , and Bakhshian,A. . "The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise", Accounting and Auditing Studies, 8, 30, 2019, 55-74.
HARVARD
Mousavi Shiri S. M., Bakhshian A. (2019). 'The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise', Accounting and Auditing Studies, 8(30), pp. 55-74.
CHICAGO
S. M. Mousavi Shiri and A. Bakhshian, "The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise," Accounting and Auditing Studies, 8 30 (2019): 55-74,
VANCOUVER
Mousavi Shiri S. M., Bakhshian A. The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise. Accounting and Auditing Studies, 2019; 8(30): 55-74.
