The relationship between Fee Pressure and Audit Quality

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Kazemdokht Farshid; Baradaran Hassanzadeh Rasoul

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2023 | Volume:3 | Issue:10 Page(s): 116-139

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Information Journal Paper

Title

The relationship between Fee Pressure and Audit Quality

Author(s)

Kazemdokht Farshid | Baradaran Hassanzadeh Rasoul | Issue Writer Certificate

Keywords

fee pressureQ4

audit qualityQ4

auditor sizeQ4

auditor tenureQ4

auditor industry specializationQ4

auditor independenceQ4

Abstract

The purpose of this research is to investigate the relationship between fee pressure and audit quality. Audit increase the credibility of information for users is that it would further enhance audit quality will be realized. Audit fees to auditee and the auditor is considered to be one of the most important issues that require research on this subject. The aim of this study was to investigate the relationship between fee pressure and audit quality. In this study, the companies listed in Tehran Stock Exchange during 2016-2020 were studied. The study sample consisted of 94 companies that were selected using systematic elimination. In this study, the pressure of audit fees through level difference between the actual audit fees and normal audit fees are calculated. In this study, the pressure of audit fees through level difference between the actual audit fees and normal audit fees are calculated and the criteria for measuring the quality of auditing, auditor size, auditor tenure, auditor industry specialization and auditor independence requirements. Research results show a significant association between audit fee pressures with auditor size, auditor tenure and auditor industry specialization does not exist while there is a negative meaningful relationship between audit fee pressure and auditor independence.

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