The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700

In the present study, the relationship between the qualitative information of the auditor's report and the quality of accounting has been discussed. In particular, the relationship between the tone of the auditor's report and the audit fee (audit quality criterion based on the input of the...

Full description

Bibliographic Details
Published in:	مطالعات تجربی حسابداری مالی
Main Authors:	Masoumeh Shahsavari, Mohammad Reza Abbaszadeh, Hamze hesari
Format:	Article
Language:	Persian
Published:	Allameh Tabataba'i University Press 2023-02-01
Subjects:	audit quality text analysis auditor report tone audit fee audit standard no. 700
Online Access:	https://qjma.atu.ac.ir/article_15374_dba336f8d464808fb3b8e55a7a38d5bf.pdf

Similar Items

Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size
by: Golamreza Nejadhajee, et al.
Published: (2025-06-01)

The Influence of Audit Fees, Audit Tenure, and Auditor Switching on Audit Quality
by: Sahnon Dhabit Zaafaranie, et al.
Published: (2024-08-01)

Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
by: Agus Endro Suwarno, et al.
Published: (2020-04-01)

Determinants of Auditor Reputation, Audit Committee, Audit Delay and Audit Fee on Audit Quality
by: Viona Permata Putri, et al.
Published: (2025-06-01)

PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI
by: Pricillia Samantha, et al.
Published: (2024-10-01)

PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI
by: Pricillia Samantha, et al.
Published: (2024-10-01)

Pengaruh Etika Auditor, Pengalaman Auditor, Dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Pekanbaru
by: Dariana Dariana, et al.
Published: (2018-12-01)

The Role of Ethics, Competence, Auditor Independence, and Audit Fees on Audit Quality: A Literature Review
by: Irna Krisnia, et al.
Published: (2024-07-01)

The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality (Empirical Study on Manufacturing Companies Listed on the Idx for the Period 2014-2018)
by: N Nursiam, et al.
Published: (2021-09-01)

Audit Fees: The Role of Regulation of Audit Services Fees
by: Mehdi Yari, et al.
Published: (2022-03-01)

Internal Audit Function and Audit Fees: Evidence from Nigeria
by: Muqaddam Oyetunji Ali, et al.
Published: (2021-06-01)

The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality
by: Akram Afsay
Published: (2024-04-01)

Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange
by: S. A. Vaez, et al.
Published: (2014-06-01)

The effects of non-audit fees on audit fees during the financial crisis
by: Maria I. Kyriakou
Published: (2025-06-01)

The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market
by: Safoura Rouhi, et al.
Published: (2021-03-01)

KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT
by: Dharma Dhatu, et al.
Published: (2020-07-01)

EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA
by: Daud Omotosho Saheed, et al.
Published: (2021-12-01)

Auditor’s specialization and audit fee in military-connected firms
by: Almira Zuniga Setiadi, et al.
Published: (2020-12-01)

The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange
by: Mosa Bozorg Asl, et al.
Published: (2021-12-01)

THE EFFECT OF GENDER DIFFERENCES, AUDIT FEES, AUDIT WORK EXPERIENCE, AND INDEPENDENCE ON AUDIT QUALITY
by: Fikri Rizki Utama, et al.
Published: (2024-12-01)

Relationship between auditors’ fees and earnings management
by: Antonio Lopo Martinez, et al.
Published: (2017-03-01)

The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping
by: Ririn Nawalin, et al.
Published: (2017-09-01)

The effect of auditing fees on the relationship between auditor time pressure and profit quality
by: Zahra Mashyekh Pul, et al.
Published: (2021-12-01)

PENGARUH FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, DAN LAMANYA PENUGASAN AUDIT TERHADAP INDEPENDENSI PENAMPILAN AUDITOR
by: IDA AYU SURYA ANTARI
Published: (2007-01-01)

The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality
by: Neni Meidawati, et al.
Published: (2020-01-01)

The influence of auditor and auditee on mandatory audit fees in France
by: Sami Ben Larbi, et al.
Published: (2024-04-01)

The influence of auditor and auditee on mandatory audit fees in France
by: Sami Ben Larbi, et al.
Published: (2024-04-01)

PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
by: Zahra Ismi Fauziyyah, et al.
Published: (2020-01-01)

Analysis of the Influence of the Internal Audit Function on Audit Fees
by: Laura Sierra García, et al.
Published: (2019-01-01)

The Relationship Financial Statements Components and Audit Fees in Developing Countries
by: Farzaneh Nasirzadeh, et al.
Published: (2020-05-01)

Implementing mandatory audit firm rotation: Effects on audit and non-audit fees
by: Ilias G. Basioudis, et al.
Published: (2024-01-01)

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies
by: Khairul Insan Al Amin, et al.
Published: (2025-06-01)

The Effect of Audit Quality on the Audit Adjustments to Earnings
by: Seyed Reza Seyed Nezhad Fahim, et al.
Published: (2020-08-01)

Evolution of Audit Fees - Perspective on Auditors' Risks
by: Andreea Claudia CRUCEAN, et al.
Published: (2022-08-01)

The Effect of Auditor Ethics, Auditor Experience, Auditor Independence, and Audit Engagement on Audit Quality
by: Adinda Ayu Rahmadani, et al.
Published: (2024-07-01)

The Influence of Internal Audit Activities and Business Complexity on the Amount of Fees for External Auditors (Case Study of Manufacturing Companies on the IDX)
by: Arum Ardianingsih, et al.
Published: (2021-12-01)

The Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay
by: Syawalica Fifah Nurcahya, et al.
Published: (2025-04-01)

Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence
by: Adel Ali Al-Qadasi, et al.
Published: (2023-07-01)

The Pricing of Auditor Market Power: Evidence from Iran
by: Masoud Azizkhani, et al.
Published: (2017-02-01)

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality
by: Yeni Kuntari, et al.
Published: (2017-09-01)