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Abstract: The purpose of the study is to present a new framework in the relationship among audit firm size, abnormal audit fees & independent auditor’s opinion by introducing positive and negative abnormal fees as a mediator variable. In this study merely uphold a systematic representation of relationship among Audit Firm Size, Abnormal Audit Fees & Auditor’s Independence. This study constructs a measure of auditor profitability as a proxy for audit quality and the paper is based on the idea that audit quality is influence by abnormal audit fees and audit firm size. So two model is developed here to find out the relation. Pearson’s co efficient of correlation will be shown to uphold the relation among them. Multiple regression will be used to check the developed hypothesis. The main contribution of this studies is i) To know about the auditor's fee structure for ensuring auditor quality, ii) Ensure the auditors independence and firm size Relationships, iii) Potential investment decision making, iv) Familiarizing with auditing criterion Keywords: audit quality, audit firm size, abnormal audit fee. Attachment |
| 2 | Dr. Mallika Saha , Md. Asiqur Rahman , Corporate Governance and Firm Performance: A Study on Food and Allied Companies Journal of The Patuakhali Science and Technology Deltin 7 Aviator গেম টাকা ইনকাম ,June, 2017 |
| 3 | Md. Asiqur Rahman , Prospects, Benefits and Challenges in the Adoptation Of IFRS For SMEs in Bangladesh Barishal Deltin 7 Aviator গেম টাকা ইনকাম Journal Part III, Volume 4 ,2017 |
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AbstractThis study investigates the relationship between net profit after tax and total assets, total equities, total turnover, current assets and current liabilities. Unbalanced panel Data of 49 Companies from 5 industries listed in Deltin 7 bangladesh Stock Exchanges from 2010-2019 were collected from the website of that companies. Ordinary Least Square (OLS), Pooled Ordinary Least Square (POLS), Driscoll-Kraay (DK), Second Stage Least square (2SLS), Generalized Methods of Moments (GMM) models are used in this study. This research found that total assets (TA) had significant positive relationship with net profit after tax (NPAT) in all models except POLS and GMM models, total turnover (TT) had significant positive relationship with net profit after tax in all models and current assets (CA) had significant negative relationship with net profit after tax in OLS and 2SLS model in food and allied sector. In Fuel and power sector, it is found that NPAT and TA had significant negative relationship in all models except GMM. In this sector, TE, TT, CA had significant positive relationship in different models but CL had insignificant relationship. In Pharmaceuticals and Chemical industry and Engineering sector, TE, TT, CA and CL had significant positive relationship in different models but in textile industry there is no significant relationship among these variables though the overall model is significant at 10% level.
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