روابط بين توانائي مديريت و هزينه حسابرسي و انتخاب متغيرهاي مربوط

يك رابطه منفي بين توانايي مديريت و هزينه حسابرسي و انتخاب (
متغيرهاي مربوط با دلايل زير پيشبيني كرديم. ابتدا، توانائي مديريتي خطر شكست شركت مثل خطر متغيرهاي
مربوط را كاهش ميدهد. دوم، دمرجان و همكاران ) 2102 ( دريافتند كه قابليت بيشتر مديران با درآمد بالاتر
مرتبط هستند. اين عوامل پيشنهاد ميكند كه خطر تعهدات حسابرسان احتمالا توانائي مديريتي را كاهش ميدهد،
و هزينه حسابرسي كمتري پيشنهاد ميكند.

THE RELATION BETWEEN MANAGERIAL ABILITY AND AUDIT FEES AND
GOING CONCERN OPINIONS
I. INTRODUCTION
There is an extensive literature on the determinants of audit pricing and the propensity of
auditors to issue going concern opinions (Simunic 1980; Hay et al. 2006; and Carson et al.
2013). However, much of prior research focuses on firm (audit client)-level determinants and
very little empirical evidence exists on whether incremental to firm-level attributes, managerial
attributes of the client are informative to auditors.1 The objective of this study is to examine the
relation between managerial ability, i.e., their ability in transforming corporate resources to
revenues, and audit fees and the likelihood of issuing a going concern opinion.
We use the managerial ability measure (described in greater detail in section III) recently
developed by Demerjian et al. (2012). We predict a negative relation between managerial ability
and audit fees and going concern for the following reasons. First, managerial ability mitigates
the risk of firm failure, including the risk of going concern. Second, Demerjian et al. (2013) find
that more capable managers are associated with higher earnings quality. These factors suggest
that auditor’s engagement risk is likely to be decreasing in managerial ability, suggesting lower
audit fees.2