The relationship between financial statements disaggregation and audit fees

Yükleniyor...
Küçük Resim

Tarih

2021

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

İstanbul Ticaret Üniversitesi

Erişim Hakkı

info:eu-repo/semantics/openAccess

Özet

This paper studies the relationship between financial statements disaggregation and audit fees. Financial statements disaggregation is about detailed disclosure of information and is based on the better quality of finer information. To measure this characteristic, native standards and resources (from Iran) were used. Our method of measurement is based on Chen et al.’s (2015) approach, but with a basis of local resources. Providing more detailed information in the financial statements can affect the auditors’ judgment regarding audit scope, which can affect their demanded fee. The results indicate that there is a significant relationship between financial statements disaggregation and audit fees.

Açıklama

Anahtar Kelimeler

Disaggregation, Financial Statements, Financial statement Items, Audit Fee

Kaynak

International Journal of Commerce and Finance

WoS Q Değeri

Scopus Q Değeri

Cilt

7

Sayı

1

Künye