بررسي اثر تعديل كنندگي پايداري و مديريت سود بر ارتباط بين تقسيم سود و حق الزحمه حسابرسي در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران

the moderating effect of earning consistency and earning management on the relationship between dividen policies and audit pricing

هدف تحقيق حاضر بررسي اثر تعديل كنندگي پايداري و مديريت سود بر ارتباط بين تقسيم سود و حق الزحمه حسابرسي در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران‎ است براي اين منظور داده هاي مربوط به 95 شركت پذيرفته شده در بورس اوراق بهادار تهران طي سال هاي 1390 تا 1394 جمع اوري شده وبا استفاده از روش توصيفي# رگرسيوني مورد تحليل قرار گرفته اند داده هاي مذكور مبتني بر اطلاعات واقعي صورت هاي مالي شركتها ي پذيرفته شده در بورس اوراق بهادار تهران بوده كه به روش حذف سيستماتيك به عنوان نمونه انتخاب شده اند نتايج تحقيق نشان داد كه تقسيم سود بر حق الزحمه حسابرسي در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران‎ اثر دارد و پايداري ومديريت سود اثر تعديل كننده بر ارتباط بين تقسيم سود و حق الزحمه حسابرسي در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران دارد

The purpose of the study is to examine the moderating impact of earnings persistence and earnings management on the relationship between dividends and audit fees in companies listed on Tehran stock exchange Companies listed on Tehran stock exchange during 2011#2015 are regarded as locative and time dimension 336 companies are selected by eliminated systematic method and 95companies are selected by Morgan table as sample This is a kind of descriptive#correlative study As data nature this is a kind of quantitative study and as purpose this is a kind of applied study Jarque#Bra test is done for normality testing Regression significance and coefficient significance tests are considered in order to investigate significance in regression pattern Heterogenity F#limer and Husman tests are considered as regression pre#test as well The results show that dividends impacts on audit fees in companies listed on Tehran stock exchange Earnings persistence has significant effect on the relationship between dividends and audit fees in companies listed on Tehran stock exchange Earnings management has significant effect on the relationship between dividends and audit fees in companies listed on Tehran stock exchange