the relationship between audit report quality and audit fees of accepted companies in Tehran Stock Exchange

Subject Areas : Management Accounting

فاطمه داروغه حضرتی ¹ , زهرا پهلوان ²

1 - ندارد
2 - ندارد

Received: 2012-07-10 Accepted : 2013-02-03 Published : 2012-12-15

Keywords: Audit Fees, Board size, earnings management, Type of Auditor, Qualified Provisions in the Au,

Abstract :

Audit fees are the important issues that preoccupy the mind of client and auditorand should be negotiated clearly about it. Different factors can effect on audit fees.Among these factors, audit report quality can be noted. The main question of thisresearch is that whether there is a relationship between audit report quality and auditfees. For this purpose, the data needed for this research has been collected from 54companies in the period 1382 to 1388. Statistical method used to test hypothesis ismultiple regression. This research includes 4 hypotheses that investigate therelationship between earnings management, qualified provisions in the audit report,type of auditor and board size with the amount of audit fees. The results show thatfour factors listed above, have a direct and meaningful relationship with the amount ofaudit fees.