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The effect of money laundering sentences on audit fees
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Hadi Saeidi   1, Tahere Rahimibashmahale2 , Shaban Mohammadi3 , Ghasem Elahi Shirvan4 |
1- Assistant Professor of Accounting, Shirvan Department, Islamic Azad University, Shirvan, Iran (Corresponding Author) , saeedi260@gmail.com
2- M.A. in Accounting, Shirvan Unit, Islamic Azad University, Shirvan, Iran
3- M.A. in Accounting, Shahid Rajaee Faculty, Khorasan University of Technical and Vocational Engineering, Iran
4- Assistant Professor of Economics, Shirvan Unit, Islamic Azad University, Shirvan, Iran |
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Abstract: (1960 Views) |
| The purpose of this study was to investigate the effect of money laundering on audit costs. The present study is descriptive-correlational and in terms of purpose, is a type of applied research. The statistical population of this study is all companies accepted in Tehran Stock Exchange and the period of prosperity from 2011 to 2017. By using the screening method, 172 companies were selected as samples. In this, independent variable money laundering, normal audit costs and unusual corporate auditing costs are dependent variables. The research data were collected with the help of Rahavard Novin software and the database of the Stock Exchange and Securities Organization (Kadal) and the stock exchange websites. Multivariate linear regression and Eviews software were used for data analysis and hypothesis testing. Endogenous test, PSM test and additional analysis were also performed. The results of the research showed that money laundering has a significant effect on normal audit costs. Money laundering has a significant impact on Abnormal auditing costs. |
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| Keywords: Money laundering, Normal audit fees, Abnormal audit fees, Auditor's tenure |
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Full-Text [PDF 1188 kb]
(492 Downloads)
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Article type: Research |
Subject:
Special
Received: 2020/11/23 | Accepted: 2021/05/3 | Published: 2021/05/26
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