The effect of audit quality and auditor reputation on the relationship between the auditor's tenure and the auditor's fee

Document Type : Research Paper

Authors

Department of Accounting, Nour Branch, Islamic Azad University, Mazandaran, Iran

Abstract

The purpose of this study was to investigate the effect of audit quality and auditor reputation on the relationship between auditor tenure and audit fees. Companies listed on the Tehran Stock Exchange for a period of 10 years from 2011 to 2021, was the statistical population of the present research. The sampling method was systematic elimination; Which, based on the constraints raised, the 132 accepted listed have been selected in the Tehran Stock Exchange as a research sample. In this study, information was collected in two stages. In the first stage, the library method has been used to formulate the theoretical foundations of the research, and in the second stage, Rahavard Novin software and financial statements of companies have been used to collect the desired data. The analysis of companies' financial information was performed using the self-return model with distributed interrupts (ARDL) in the Eviews software environment. The results showed that the auditor's tenure had a positive and significant effect on the audit fee and the quality of the audit and the auditor reputation had a positive and significant effect on the audit fee. It has significantly intensified the relationship between the auditor's tenure and the auditor's fee.

Keywords