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the Impact of Monopoly or Industry Competition on Pricing of External Audit Services

Existing theories predict two contradict relation between industry competition and audit fees. Industry competition reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement. It therefore decreases the assessment of risk by auditors an...

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Detalhes bibliográficos
Principais autores: Ali Ebrahimi Kordlar, Musa Javani Ghalandari, Kianoosh Ganji
Formato: Artigo
Idioma:Persa
Publicado em: Allameh Tabataba'i University Press 2016-12-01
Colecção:مطالعات تجربی حسابداری مالی
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Acesso em linha:https://qjma.atu.ac.ir/article_7740_f92ce3f81a6605938c019520fe0b324a.pdf
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