Volume 10, Issue 2 (2020)                   ORMR 2020, 10(2): 123-146 | Back to browse issues page

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Kiyani H R, Anvary Rostamy A A, Garkaz M. The Effects of Managers’ Overconfidence on the Quality of Auditing and Audit Fee of Firms Listed on the Tehran Stock Exchange. ORMR. 2020; 10 (2) :123-146
URL: http://ormr.modares.ac.ir/article-28-40551-en.html
1- PhD. Student, Faculty of Management, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates.
2- Professor, Management Study and Technology Development Center, Tarbiat Modares Uninersity, Tehran, Iran , anvary@modares.ac.ir
3- Associate Prof., Faculty of Management, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
Abstract:   (466 Views)
This study investigates effects of managerschr('39') overconfidence on quality of auditing and audit fees for companies listed on the Tehran Stock Exchange. To estimate model and test research hypotheses, 128 companies were selected as a sample from 1389 to 1396. After conducting descriptive statistics’ tests, stationary, correlation, F-Lemmer and Hausman tests were performed to determine the type of estimation model. Finally, the panel data method with fixed effects was determined for regression analysis. Results indicate that there is a positive effects for the managers’ overconfidence on the quality of auditing and audit fees, as well as positive effects of audit quality on the cost of auditing.
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Article Type: Original Research | Subject: Strategy and Management
Received: 2020/02/8 | Accepted: 2020/07/11 | Published: 2020/10/27

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