This purpose of this study was to investigate the effect of the corporate governance on the relationship between information asymmetry and dividend policy of the firms listed in Tehran Stock Exchange. For this reason, Financial data of 87 companies, at interval of 5 years (1390-1394) has been studied and tested. In the present study, managerial ownership, institutional ownership, the independence, size and expertise of the audit committee is used for measured corporate governance. The research has examined six main hypotheses. To test the research hypotheses, multivariate regression models have been used using combined and cross-sectional data. The results indicate that there is a significant relationship between information asymmetry and dividend policy. Also, institutional ownership and management ownership and size of the audit committee moderate this relationship. However, the independence and the expertise of the audit committee do not make a significant difference in the relationship.

 Audit fees are important issues that engage the minds of the principal and the auditor and should be clearly negotiated. Various factors can affect audit fees and one of them is the amount of cash held by the companies, which is one of the factors affecting the cost of representation. The auditor's assessment of the audit's risk and the amount of auditor's effort in relation to cash holdings may also affect corporate governance. In other words, stronger corporate governance can intensify the effect of cash holding on audit fees. In this paper, we examine the effect of corporate governance on the relationship between cash holding and audit fees in listed companies in Tehran Stock Exchange. For this purpose, the required data from this study were collected from 80 listed companies in Tehran Stock Exchange during the period from 2009 to 2015. The statistical method used to test the hypotheses is multivariate regression. The results show that by considering other fixed factors, there is a positive relation between cash holdings and audit fees. Also institutional ownership and CEO tenure modifies this relationship. However, the variables of ownership concentration, the independence of the board of directors, and the dichotomy of the CEO make no significant difference in the relationship.

 More than five decades of study about capital structure, Has been introduced Various theories and Sometimes contradictory. Among these theories, The trade-off theory With a long history, To be allocated The vast quantity of studies on capital structure and Still is Attractive of researchers in this area. On the other hand one of the variables that has recently been of interest to researchers. And argued to use it as a substitute for legal sovereignty, Variable is product market competition. Considering the importance of the capital structure of companies, The research on the theory of dynamic parallelism, Has examined The impact of corporate governance And product market competition on The dynamic capital structure and Estimate the speed of adjustment of capital structure Among the listed companies In Tehran Stock Exchange.
Testing hypotheses occurred through multiple regressions And with the help of advanced econometric methods Including Estimated generalized least squares (EGLS) and the generalized method of moment (GMM) with Layout panel data and For the period from 1388 to 1394 by using data 160 of Company. The results showed that both methods EGLS and GMM that Firm concentration index, Sales margin index, Institutional ownership and management on capital Structure had a significant and negative impact and Decreases in that According to the agency theory. By examining the dynamic impact of product market competition and corporate governance mechanisms on capital structure too It was found that The companies examined in this study, There have been the target capital structure and The speed of adjustment of capital structure is ./53 that It seems that the trade-off theory states Companies have an optimal capital structure that In case of deviation from it, they orient by the way The behavior of their financing that Return them to Optimized level.

 Jensen (1986) argues that managers of companies that have high free cash flow, rrational tendency to invest in projects with zero or negative net present value In short to sort through some of their personal interests (which is in conflict with the interests of shareholders) to provide The lack of investment and low efficiency (more) investment will follow. he findings of previous studies indicates that one of the consequences of profit, non-optimal investment in the company's performance. This paper examines the impact of free cash flow on the relationship between earnings management and efficiency of investment in the Tehran Stock Exchange During the period from 1389 to 1394 using data from 150 companies have been investigated.
Through multiple regression analysis and hypothesis testing using ordinary least squares (OLS) Bachydman data compilation was done; The results showed that earnings management has a significant negative impact on investment performance. In fact, those companies that have a higher level of earnings management and manipulation of accruals have been made to invest their lead to inefficiency. The results showed that free cash flow is a significant impact on the relationship between earnings management and investment efficiency and to increase it. According to economic theory and information theory, Jensen (1986), lack of investment efficiency is mainly rooted in information asymmetry. According to the above theory; nformation asymmetry is a key factor in the lack of investment efficiency And in companies with high free cash flow, managers have more opportunities to engage in activities related to excess investment. According to the conclusion it can be said that free cash flow is a key factor in the creation of investment efficiency And causes issues such as information asymmetry and conflicts represented.

 The purpose of this study was to investigate the impact of corporate governance on the tax gap, for the 112 companies listed on Tehran Stock Exchange in the period 1393-1386. By calculating the difference in taxes and tax determination was expressed to measure the tax gap. For this purpose, four hypotheses were based on a combination of data were examined. The results of the second and third hypotheses of this study showed The duality between the independent members of the Board and CEO and Chairman of the tax gap, respectively, there is a significant relationship between positive and negative. In other words inherent duties of Director and Chairman of the Board can reduce the effectiveness of board oversight role of lead And sector stakeholders rights abuses in the lead. As well as between state ownership and property management there is no significant relationship with the tax gap.

 The purpose of this study was to investigation the relationship between the variables of earnings management, cash flow management, audit quality and financial statements restatements of companies listed in Tehran Stock Exchange. Hypotheses Test by multiple regression with control the determinants of earning management and cash flow management is done. All firm accepted in period 1388 to 1392 has Statistical population. Finally, 109 companies that information was available, were selected as the sample was analyzed. The finding show that has a negative correlation between Audit quality with earning management and cash flow management. The finding also show that Audit quality has a negative effect on relationship between earning management, cash flow management and financial restatement.

Abstract :
This study examined the effect of moderating Earnings revenue management on the relationship between product market competitiveness and disclosure quality The value in Tehran stock exchange listed companies.period of this study since the beginning of1389 to1393(A period of five years) is considerd.the recerch surveyed companies companies that are active in the market in the course of the Tehran stock Exchange have worked. The sampel included 96 companies listed on the Tehran stock exchange. In recerch to rest the hyposthesis of multiple regression and ststical techniques in Hmh-y software was used Excel and Eviews8.
The results show that product market competition has a positive and significant effect on the value of the company. Also, earnings management income and disclosure quality have a significant effect on the value of the company, Product market competition has a positive and significant effect on the relationship between earnings management and earnings income And the disclosure quality, has a positive and significant effect on the relationship between earnings management and company value.
 

 The aim of this research is to investigate the effect of free cash flow and corporate governance on over-investment of 170 companies accepted in Tehran Stock Exchange in the period between 1387 and 1393. To this aim, 7 hypotheses were formed. The method of data collection was field trip -library and to verify hopetheses a multivariate regression analysis and a mixed method analysis were conducted, using 9 Eviews software. Regarding the first hypothesis, the results show a significant, positive and direct correlation between free cash flow and over-investment. In other words, the increasing free cash flow would lead to increasing over-investment. The results of hypotheses 3,4,and 5 verification revealed a significant reversed correlation between institutional shareholders, non-duty managers percentage, the number of board of directors and over-investment, which means that increasing these mechanisms would decrease over-investment. According to the verification test of the hypotheses 5, 6 and 7, corporate governance such as institutional shareholders, non-duty managers percentage and the number of board of directors has a significant negative effect on the relationship between free cash flow and over-investment. In other words, as these surveillance mechanisms increase, the cumulative effect of cash flow on over-investment would decrease.

The aim of this study was to the effect of costs sticky and conditional conservatism on delay in
announcing annual earnings per share in companies listed in the Tehran Stock Exchange.
The sample includes 71 companies listed on the stock exchange during the years 1384 to 1393.
To determine the cost sticky of the administrative costs and sales (Anderson et al,2007) have been
Used.we use the conditional conservatism Basu, model (1997).
Finally, Excel and Eviews softwares and multiple regression and fixed effects method is used to
test the research hypotheses.
The results suggest a positive and significant association between cost sticky and dealy in
announcing annual earnings per share.The results further indicate that,there is negative and
significant association between conditional conservatism and dealy in announcing annual earnings
per share.
 

 One of the most important tools to determine performance strengths and weaknesses, identify opportunities and corporate external threats is company ranking. Most of rankings are done without considering uncertainty, because managers of firms and analysts of capital market have lack of knowledge in new models ranking. In this study with respect to combination of fuzzy logic and analytic hierarchy process (AHP), in a logical and practical way uncertainty conditions was modeled. Since that importance of financial ratios are different for variety of groups, by using questionnaire that distributed among different groups who affect investment decisions, such as teachers, auditors and investment consultant, weights of finally indicators calculated. Then by applying TOPSIS model Tehran Stock Exchange’ chemical was ranked between 2010-2011, and According to the result of Statistical outputs, the existence of significant difference between the combined ranking method in this study and the stock exchange ranked were approved.

Abstract

One of the most important financial issues, measure their performance. Measurement of financial performance as the basis of many decisions inside and outside the company, is important. Decisions related to investments, increase the company's capital, the relationship representation and many other decisions, all based on measuring performance.
This study investigated the effects of Overinvestment and Underinvestment in capital assets over the company's future performance. For this purpose four hypotheses were developed and data of 136 companies in Tehran Stock Exchange from 1381 to 1393 during a period of 13 years has been investigated. To test the hypothesis of Excel software and Eviews and multivariate regression techniques to panel data model is used.
The results showed that overinvestment in capital assets is return on assets variable significant negative correlation and with return on equity variable no significant difference. The results indicate that the Underinvestment in capital assets with return on assets variable and return on equity futures no significant difference.

 

 

The purpose of this study was to investigate the effect of audit quality on earning quality and cost of equality capital in The 105 companies listed in Tehran Stock Exchange for the period 1388 to 1392 that using multiple regressions with controlling determinants earning quality and cost of equity capital has been tested. This study has been applied in terms of purpose and terms of the nature after event. And a sample of 478 companies listed on the Stock Exchange for the systematic removal. In all the techniques of statistical software were used Excel and Eviews. In this study, earning quality scales, discretionary accruals and Earnings smoothness and theree hypotheses have been developed based on. The findings show that there were negatively correlations between audit quality and discretionary accruals and Earnings smoothness. The results also show that significant negative correlation between audit quality and cost of capital

 The purpose of this study is analyzing the effect of ownership structure and free cash flow on the relationship between related party transactions and investment efficiency. Therefore the effect of various forms of ownership structure were used; they include managerial ownership, institutional ownership and Free Cash Flow, its manner of influencing the relationship between the related party transactions and investment efficiency among the 65 companies accepted in Tehran Stock Exchanges in a ten-year period from 1384 to 1393. In this study, after collecting the relevant data And calculate any of the variables, Excel2014 and Eviews.8 softwares and multiple regression and fixed effects method is used to test the research hypotheses.
The results of study showed a negative and meaningful relationship between the related party’s transactions and investment efficiency. They, as well, implied that the ownership structure (managerial ownership and institutional ownership) has a positive effect on the relationship between the related party transactions and investment efficiency and free cash flow has a negative effect on the relationship between the related party transactions and investment efficiencyThe general outcome of the study showed that the related party transactions have been opportunistic, and applying appropriate monitoring mechanisms or using them, at least, in case of the related party transactions can minimize the conflict of interests and the opportunistic manners of the managers. As well as agency problems resulting from Free Cash Flow has caused related party transactions have become more opportunistic and investment efficiency is further reduced.

The purpose of this study is to investigate the impact of earnings management and corporate governance on costs stickiness for 70 companies listed in the Tehran Stock Exchange in the period 1389-1393.
For this purpose, three main hypotheses and four hypothesis formulated based on combined data pattern were examined.In this study, the criteria of institutional ownership, managerial ownership, concentration of ownership, board independence, CEO duality of responsibility and lack of transparency of financial information is used to measure corporate governance.And for corporate governance ranking of TOPSIS method is used. And to measure earnings management model modified Jones has been used. The results indicate that it is between upward earnings management and administrative costs, general and sales there is a significant negative relationship.In other words, purposeful decisions managers regarding the adjustment of committed resources in companies with regard to their ultimate leads to reduce the degree of company's expenses stickiness. There is also a significant negative relationship between corporate governance on expenses stickiness as well as the significant impact of corporate governance on corporate governance strong impact on the relationship between management and stickiness administrative costs, general and selling implie. As well as the results show that effect of upward earnings management refers to advertising expenses stickiness. effect of upward earnings management refers to administrative and general expenses stickiness. And The results also show that it is implies that between the upward earnings management and administrative and general expenses stickiness there is a significant negative relationship Which is represents whatever earnings management to increase General and administrative expenses stickiness Decreases
 

 This study impact of financial distress on the relationship between earnings quality measures and quality of disclosure for 197 companies listed on Tehran stock exchange during the period of 2003-2014. For this purpose, 6 hypotheses were written and study based on panel data model. In this study, the criteria of predictability Profit, income stability, income smoothing, quality of accruals, abnormal accruals and earnings response coefficient to Quality criteria have been considered as profit. To measure quality of disclosure of rating companies Tehran Stock Exchange is used by organizations to measure the financial distress of eligibility Article 141 of the Commercial Code adopted in 1996 companies were used. The first hypothesis is show that financial distress indicate a significant positive influence on the relationship between the Forecast earnings and quality of disclosure. In other words, companies in financial distress because under consideration Regulatory bodies are trying to by increasing the predictability of earnings quality increase and to transparency improve the quality of earnings also increased disclosure quality. The second hypothesis Indicates that financial distress has not a significant effect on the relationship between sustainability and quality disclosed. As well as The hypothesis of the third, fourth and fifth indicated a significant negative impact of financial distress on the relationship between the three
measur income smoothing, abnormal accruals, accruals quality and the quality of disclosure, The results of the Can be concluded that the managers inability of financial companies to better demonstrate their financial situation by Manipulation of accruals to manage reported earnings are a result of the company's earnings quality due Earnings management is reduced, so the companies are forced to hide their profits management quality Reduce your quality of disclosure. The sixth hypothesis suggests there is no significant impact of financial distress on the relationship between Earnings Response Coefficient and quality of disclosure.

 The purpose of this research is the relationship between executive tenure and earnings management in listed Companies in Tehran Stock Exchange. Continuity of the board of directors means not change the tenure of board members from the previous year. This study used earnings management measure constructed by Khotari et al ( 2005 ). Data are analyzed using a sample of 90 companies listed in Tehran Stock Exchange for the period of 1388-1393 by using of the Panel Data system. The results showed that the research hypotheses have been confirmed. In other hand, the tenure of members of the Board of Management Profit (more exponential benefit) positively correlated with abnormal costs (exponential low cost) have had significant negative correlation.

 The aim of this study is evidence that real earnings management phenomenon in the Tehran Stock Exchange confirmed. The study, by examining actual activities such as abnormal increase in credit sales at the end of the year, an unusual reduction in discretionary spending and a steep rise in the level of production, to uncover evidence of earnings management phenomenon. . As well as continued research, attributes the company's growth opportunities on the level of real earnings management in the companies studied. The study population consists of companies listed on the stock exchange during the years 1382 to 1392 is. This study, manipulate real activities, unusual levels of operating cash flow, optional fees and production costs puts the spotlight. The results show that the real benefit management company growth opportunities through manipulation of sales and production activities impact, but the effect on real earnings management discretionary spending not through the manipulation

The aim of this study was to evaluate the effect of growth opportunities on the relationship between different measures of earnings quality and measures of disclosure quality. The sample includes 197 companies listed on the stock exchange during the years 1382 to 1392. In the present study to measure earnings quality measures predictability of earnings, abnormal accruals and earnings response coefficient and to measure quality of disclosure of annual disclosure quality scores based on the measures of timeliness and reliable information disclosed to the companies listed in Tehran Stock Exchange for a period of 3,6,9 and 12 months is calculated, has been used And to measure the growth opportunities of the company's market value to book value is used. The results show that growth opportunities has a significant impact on The relationship between the predictability of earning and earnings response coefficient with reliability of the information disclosed and has a significant impact on The relationship between earnings response coefficient with the timeliness of disclosure . But growth opportunities does not have a significant impact on the relationship between abnormal accruals with the timeliness and reliability of the information disclosed as well as the relationship between the predictability of earning with timeliness.

The aim of the present study is the relationship between audit quality and ownership structure with the four measures of ownership concentration, institutional ownership, corporate ownership and managerial ownership. The sample includes 57 firms accepted in Tehran Stock Exchange during a nine-year period (2005 – 2013). To test this hypothesis we have used a panel data analysis. The result indicates that there is positive and significant relationship between the audit quality and ownership structure. These results are consistent with theoretical backing. The results show that there is a positive significant relationship between institutional ownership and corporate ownership whit audit quality and there is a negative significant relationship between managerial ownership and ownership concentration whit audit quality.

 This study investigated the relationship of product market competition with disclosure quality and earnings quality for 131 companies listed on Tehran stock exchange in the context 17 industries during the period of 2007-2013. First, in order to better assess the market competition 8 common indicators are used. Then by using the factor analysis technique, these indicators were summarized in the three factors: potential competition (from entry thread to market), existing competition (from existing rivals) and industry profitability. Finally, the research hypotheses were tested by using panel data. Results suggest that there is a significant positive relationship between potential competition and disclosure quality, while the relationship between existing competition and disclosure quality is significant and negative. In other words, the level of disclosure quality regarding to the two dimension of competition is determined. This means that if potential competition is stronger than existing competition, companies are forced to disclosure reliable and timely information. Whereas if existing competition is stronger than their potential competition, it is not essential for companies to disclosure the reliable and timely information. Therefore, the tendency to increase the level of disclosure quality in these companies is low. Also, other results show that there is an insignificant relationship between existing competition and earnings quality, while the relationship between potential competition and earnings quality is significant and positive. In other words, when the entry thread to market increases, the current firms in the same market are forced to report earnings with high quality through a reduction in earnings management, including manipulation of accruals and real activities. However, this reduction in earnings management incentives does not mean the absence of earnings manipulation, rather the least earnings manipulation by firms in such industries is for the sake of more earnings smoothness for eliminating its volatility, and thus improve earnings information content about future cash flows.

The aim of this study was investigating the relationship between the block-hold shareholder's ownership and the real earnings management in firms listed on the Tehran stock exchange. This study uses data from 314 firms during the period 1382-1390 were analyzed. In order to assess the level of real earnings management, the abnormal change in the level of sales and production activities, and discretionary expenses has been studied. To verify the hypothesis, multiple regression analysis with panel data is used.
Three hypotheses were examined. The results show that the first hypothesis
In Companies real earnings management through accelerated sales and reduce discretionary expenses doing ، research the first hypothesis is confirmed and in real earnings management by firms that produce too much product and reduce discretionary expenses doing، research first hypotheses are not confirmed.
The results show that the second hypothesis in Companies real earnings management through accelerated sales and produce too much product and reduce discretionary expenses doing and increasing real earnings management incentives have ، research second the hypothesis is confirmed. The results show that the third hypothesis in Companies real earnings management through accelerated sales and produce too much product and reduce discretionary expenses doing and decreasing real earnings management incentives have، research third the hypothesis is confirmed.

 

In this research, it was paid to the investigation the impact of precedent records (sale volatility and growth) and antecedent prospect (market to book value ratio) on cost stickiness during 2006-2012. To do this study, 171 listed companies in Tehran Stock Exchange in mentioned period were selected. To testify of research hypotheses was applied pooled regression analysis in software EViews 6. Exerted independence (explanatory) variables contain change in logarithm of sale (sale growth), sale decrease dummy variable, average of sale growth, sale volatility, and market to book value, too. The dependent variable in this study is change in logarithm of sale, general, and administration costs (sale, general, and administration costs growth).
Findings indicate that sale, general, and administration costs are stickiness in total level of companies.
Other results show the negative and significant effect of average of sale growth on sale, general, and administration costs stickiness. However, sale volatility and market to book value don’t affect costs stickiness.
 

In this research, it was paid to the investigation the impact of management overconfidence on cost stickiness during 2005-2012. To do this study, 153 listed companies in Tehran Stock Exchange in mentioned period were selected. To testify of research hypotheses was applied pooled regression analysis in software EViews 6. Exerted independence (explanatory) variables contain change in logarithm of sale (sale growth), sale decrease dummy variable, and management overconfidence criteria based on capital expenditures and overinvest on assets. The dependent variable in this study is change in logarithm of sale, general, and administration costs (sale, general, and administration costs growth). In the research, Asset Intensity, Free Cash Flow, and CEO Bonus were used as control variables, too.
Findings indicate that sale, general, and administration costs are stickiness in total level of companies.
Other results show the lack of effect management overconfidence criteria on costs stickiness.
 

Optimistic managers that have overconfidence on corporate performance estimates their abnormal returns of their organization beyond what is real. Previous studies have shown that overconfidence of the manager impacts on the investment policy, financing and division of corporate profits. Also, overreliance of managers will lead to exercising different levels of conservatism. The present study aims to examine the relationship between manager overconfidence and accounting conservatism at the bankrupt and non-bankrupt company in Tehran Stock Exchange in the period from 2003 to 2011. Therefore, Sherand and Zechman’s index (2011) has been used to measure managers’ overconfidence. The results of the analysis show that there is a significant negative relationship between managers’ overconfidence and conditional conservatism; however, there is no significant negative relationship between managers’ overconfidence and unconditional conservatism. The results also show that the company’s bankruptcy and bankruptcy has no effect on managers’ overconfidence and conditional and unconditional conservatism

One of the problems of representation is to invest the free cash flow in projects with negative net present value which leads to loss of the investors.This research tests the efficiency of the ownership structure as mechanism of resolution of agency conflicts between shareholders and managers due to the problem ofinvestment, in the limitation of the problem of the free cash flow.
According to the representation theory, the ownership structure plays an important role in guiding the opportunistic behaviors of managers. In this study, various forms of ownership structure, including managerial and institutional management and how they influence on the relationship between free cash flows are examined.Therefore, the data related to the companies listed in Tehran Stock Exchange for the period 1384 to 1390 were extracted and the combination regression model were used to test the hypothesis. The results show that there is significant Negative relationship between, managerial ownership and free cash flow but, significant postive the relationship between institutional ownership and free cash flow.
 

Abstract
The main objective of this study was to evaluate the sensitivity of asymmetric effects on stock returns of investors, listed companies at Tehran Stock Exchange is. The research population listed companies in Tehran Stock Exchange during the years 1385 to 1390 was due to screening methods and sample size equal to 138 after removing outlier observations of the company. In this research, institutional investors , investment management and investment companies as independent variables considered sensitive to their impact on stock returns are examined .
In this study, data from panel ( board ) with fixed and random effects were used , the results of the analysis of 138 companies participated during the years 1385 to 1390 using multivariate regression of the 95% confidence shows ratio of investment there is a direct relationship between institutional ownership and stock returns . These results also suggest a lack of correlation between stock returns is the ratio of investment management.
Keywords: stock returns , institutional investors , investment management , investor sensitivity .
 

Introduction: Earnings quality and sustainability increase the desirability of earnings to
shareholders. However, audit is what may control the opportunist behavior of management,
reduce agency conflicts between shareholders and managers and contribute to sustainability of
earnings. A high quality audit can affect earnings quality and sustainability as well as the amount
of discretionary accruals applied by management. In this regard, the present study aimed to
investigate the effect of audit quality on earnings sustainability in financially-distressed
companies as compared with other companies listed in Tehran Stock Exchange (TSE). A set of
inclusion criteria were applied to select 184 TSE companies as the research sample. The
temporal domain of the study was from March 21, 2008 to March 20, 2012. The data were
collected using available software, websites, journals and other information resources. Six
hypotheses were tested in the present study. Audit quality was measured by using three criteria
including audit firm size, auditor industry specialization and auditor tenure. The results of testing
the research hypotheses showed a significant positive correlation of audit firm size and auditor
specialization with sustainability of earnings. However, there was no significant correlation
between auditor tenure and sustainability of earnings. The findings also revealed that the
correlation between audit quality (auditor size and specialization) and sustainability of earnings
was stronger in financially-distressed than non-distressed companies. Applicable and research
recommendations are made to guide further studies on the topic.

 The purpose of this study is to investigate the association between client-specific investment opportunities and audit fees of industry specialists among accepted firms of Tehran Stock Exchange. In this study, we use market to book value of equity as the index of client-specific investment opportunities and specialization multiplied by client-specific investment opportunities as the index of fee premiums. In this regard, to explain the association between client-specific investment opportunities and audit fees of industry specialists, two hypotheses are edited. So, the data regarding to the accepted firms of Tehran Stock Exchange is gathered for the period 1385 to 1391 and the combined data regression model is used to test the hypotheses. The results show that the association between client-specific investment opportunities and audit fees of industry specialists is significantly positive. Client-specific investment opportunities, also, significantly affect the fee premiums in negative direction.

The relationship between audit fees and audit quality is a major part of that is allocated to accounting research However, many of research on possibility impairment of the auditor independence due to the economic dependence of the auditor-client the bonding is due to the high fee concentrate.
This study to investigates relationship between abnormal audit fees and audit quality in 109 companies listed on the Stock Exchange from 1391 to 1383 during a period of 9 years has been investigated. In this study, abnormal audit fees based on the residuals of the regression model to calculate the fee normally provided by simonic (1980), and then the Abnormal audit fees according to sign two subsets of positive abnormal audit fees and negative abnormal audit fees hase been divided, also We use discretionary accruals (DA) as a proxy for audit quality Finally, Excel and EViews7 softwares and multiple regression and fixed effects method is used to test the research hypotheses.
The results suggest a negative and significant association between positive abnormal audit fees and audit quality. This is because excessive audit fees can create incentives for auditors to acquiesce to client pressure for substandard reporting and thus erode audit quality. The results further indicate that, there is positive and significant association between abnormal fees associated with audit quality This is because auditors have few incentives to compromise audit quality in this case.
 

 Abstract :

The purpose of this study was to investigate the relationship between some of audit quality indicators, and the company's features with the audit report lag in The 117 companies listed in Tehran Stock Exchange for the period 1384 to 1391, that using multiple regression with controlling determinants audit report lag has been tested. Studying this association is important because audit report lag are directly associated with audit efficiency and with the timeliness of companies’ announcements of earnings. Audit report lag is defined as the period between a company’s fiscal year end and the audit report date. In this study, audit quality scales, audit tenure and Audit firm industry specialization and firm properties scales, Ownership concentration and Financial condition is defined and Four hypotheses have been developed based on. The findings show tha audit tenure and ownership concentration were negatively correlated and financial condition with audit report. The results for the financial condition show that was positively correlated with audit report lag. We are, however, not able to find significant associations between audit report lag and Audit firm industry specialization.