FACTORS EFFECTING AUDIT FEES IN IRAN

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SAJJADI SEYED HOSSEIN; ZAREEI REZA

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2007 | Volume:14 | Issue:49 Page(s): 67-90

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Information Journal Paper

Title

FACTORS EFFECTING AUDIT FEES IN IRAN

Author(s)

SAJJADI SEYED HOSSEIN | ZAREEI REZA | Issue Writer Certificate

Keywords

AUDIT FIRM REPUTATIONQ1

CLIENT LITIGATION STRESSES OF AUDIT REPORTQ3

INDUSTRY SPECIALIZATIONQ3

QUALITY OF AUDIT REPORTQ3

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.

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APA: Copy

SAJJADI, SEYED HOSSEIN, & ZAREEI, REZA. (2007). FACTORS EFFECTING AUDIT FEES IN IRAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 14(49), 67-90. SID. https://sid.ir/paper/8176/en

Vancouver: Copy

SAJJADI SEYED HOSSEIN, ZAREEI REZA. FACTORS EFFECTING AUDIT FEES IN IRAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2007;14(49):67-90. Available from: https://sid.ir/paper/8176/en

IEEE: Copy

SEYED HOSSEIN SAJJADI, and REZA ZAREEI, “FACTORS EFFECTING AUDIT FEES IN IRAN,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 14, no. 49, pp. 67–90, 2007, [Online]. Available: https://sid.ir/paper/8176/en

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