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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   FALL 2007 , Volume 14 , Number 49; Page(s) 67 To 90.
 
Paper: 

FACTORS EFFECTING AUDIT FEES IN IRAN

 
 
Author(s):  SAJJADI SEYED HOSSEIN, ZAREEI REZA
 
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Abstract: 
Many Studies have been conducted on the audit services in the United States, United Kingdom, and Australia. But to date very few have focused on other countries. This paper studies the market for audit services in Iran. The finding indicates broad similarities in the market for audit services in Iran and countries previously studied. The objective of this study is to understand how the effect of these factors (Industry Specialization, Audit Firm Reputation, Auditor Independence, Quality of Audit Report, Client Litigation, Stresses of Audit Report, and Client Reputation) identified by prior research on audit fee. Most prior studies have attempted to understand external auditors ranking about the importance of these factors. The results indicate that audit fee is influenced by Industry Specialization, Quality of Audit Report, Client Litigation, and Stresses of Audit Report. But Audit Firm Reputation, Auditor Independence, and Client Reputation don't have impact on the audit fee.
 
Keyword(s): AUDIT FIRM REPUTATION, CLIENT LITIGATION STRESSES OF AUDIT REPORT, INDUSTRY SPECIALIZATION, QUALITY OF AUDIT REPORT
 
References: 
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  Persian Abstract Yearly Visit 66
 
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