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:: Volume 6, Issue 12 (3-2022) ::
َAAPC 2022, 6(12): 345-371 Back to browse issues page
Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory
Morteza Motavassel1, Ghodratallah Talebnia *2, Ahmad Yaghoubnezhad3
1- PHD student of Accounting, Science and Research Branch,Islamic Azad University, Tehran, Iran(mortymot@yahoo.com)
2- Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran(Corresponding Author) , gh_talebnia@yahoo.com
3- Associate Professor of Accounting group, Science and Research Branch, Islamic Azad University, Tehran, Iran (yaghoob_acc@yahoo.com)
Abstract:   (1640 Views)
The amount of the fee is considered on the one hand a reason for the auditor's efforts and on the other hand a symbol for the loss of his independence. Aim of the study is to investige the effect of normal and abnormal fee and auditor dependence on corporate social resposibility has been investigated. Stackholder characterstics theory such as stockholder, employees, governement and creditors is considered as a proxy for corporate social resoponnsibiliy. The research data includes historical data of 118 companies listed on the Tehran Stock Exchange during 2011-2020. The results indicate that abnormal fees and economic dependence of the auditor have a significant negative and audit fee have a positive impact on corporate social resposibility. In general, due to the negative effect of the abnormal fee and the economic dependence of the auditor on corporate social resposibility, it confirms audit fee is a important measure in mantaning stackholders rights in firms.
Keywords: Abnormal Audit Fees, Corporate Social Responsibility, Audit Fee Dependence
Full-Text [PDF 303 kb]   (205 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/05/10 | Accepted: 2021/06/27 | Published: 2022/03/2
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Motavassel M, Talebnia G, Yaghoubnezhad A. Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory. َAAPC. 2022; 6 (12) :345-371
URL: http://aapc.khu.ac.ir/article-1-987-en.html


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Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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