Purpose – The current study aims to investigate the amount of downward pressure on audit fees and its

effect on audit quality.

Design/methodology/approach – The research population includes 104 listed companies on the Tehran...

Purpose



The purpose of this paper is to investigate the relationship between cash holdings, investment opportunities and financial constraint with audit fees in Iran.

Design...

The current study aims to predict the optimal amount of independent audit fees based on the factors influencing audit fees. To identify the factors influencing audit fees, the stakeholders of 30 auditing firms, members of the Iranian Association...

The aim of this paper is to provide empirical evidence for the impact of abnormal audit fees on future restatements. We examine whether firms that restate their financial statements have higher levels of total audit fees than their counterparts...

is lower than their counterparts. Likewise, the findings are indicative of lower audit fees paid by family firms as compared to non-family ones. The authors also find that auditors put more effort in family firms and thus audit effort is more significant...

responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm...

Purpose



There is a few studies about stickiness and changes in audit fees. In previous studies, researchers focused on fees behavior, which is expected to change in the short term, regardless of mentioning stickiness of fees and its...

Theoretically, the principal-agent problem can affect audit fees due to the need for an auditor to monitor the business entity. In fact, auditing has a place in the regulatory aspect of any system and has a wide range of applications from...

as auditor and client and audit quality.
No study is conducted so far on the distance between auditors and the employer. The topic of the use of non/local auditors and their impact on reporting risk, audit fee, audit quality, and the issuance of a timely...