Asian Journal of Research in Banking and Finance
  • Year: 2015
  • Volume: 5
  • Issue: 12

The Relationship between the Audit Fees and Tenure and the Audit Quality in Tehran Stock Exchange

  • Author:
  • Abolfazl Ghadiri Moqaddam1, Musa Khorrami2, Zeinab Kiyoumarsi2, Touba Ghorbani2, Leila Azarvar2, Elaheh Shirdeli2, Zahra Amiripour2
  • Total Page Count: 7
  • Page Number: 85 to 91

1PHD., Department of Accounting, Mashhad branch, Islamic Azad University, Mashhad, Iran

2M.A Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Online published on 7 December, 2015.

Abstract

The objective of this study is to investigate the relationship between the audit fees and tenure and the audit quality. For this purpose, the information of 50 companies was studied during 2009–2013. To analyze the statistical data, SPSS software was used. The independent variables are the audit fees and audit tenure. The dependent variable is the audit quality. The control variables include Company size, financial leverage and ROA. The results show that there is a significant relationship between the audit fees and tenure and the audit quality.

Keywords

audit fees, audit tenure, audit quality