Examining the Relationship of CEO Compensation, Duality of Managing Director, and Weakness of Internal Organizational Controls with Audit Fee
محل انتشار: مجله بین المللی رهبری سازمانی، دوره: 7، شماره: 2
سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 235
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شناسه ملی سند علمی:
JR_IJOL-7-2_005
تاریخ نمایه سازی: 3 اسفند 1398
چکیده مقاله:
This study aims to examine the effect of CEO compensation, duality of managing director, and quality of internal organizational controls on audit fee. Audit fee is the written fee in the related financial statements; CEO compensation is extracted from the decisions in the public meeting session. Duality of managing director is simultaneous attribution of chief or vice presidency of CEO to one person obtained from CEO reports. To measure internal controls´ quality, reference of the auditor in his report to the significant internal control weaknesses was the basis. Using systematic random sampling, 91 firms listed in Tehran Stock Exchange from 2013-2015 were selected. For hypothesis test, panel regression model and Hausman test were used to select from combined models, fixed and random effects. Results showed a positive and significant correlation between natural logarithm of CEO compensation and audit fee. There was no significant correlation between duality of managing director, weakness of internal controls, and audit fee
کلیدواژه ها:
CEO compensation ، Duality of managing director ، Internal controls ، Audit fee ، Tehran Stock Exchange
نویسندگان
Ali Reza Ahmadi Simab
Department of Management, Torbat-e-Jam Branch , Islamic Azad University, Torbat-e-Jam, Iran
Amir Shams Koloukhi
Department of Management, Torbat-e-Jam Branch , Islamic Azad University, Torbat-e-Jam, Iran .Young Researchers and Elite Club, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran