Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Effect of Auditor's Experience on Audit Fees and Audit Quality in Companies Listed in Tehran Stock Exchange

Document Type : Original Article

Authors
1 faculty
2 marand
Abstract
This research studies the impact of auditor's audit on audit fees and audit quality in listed companies in Tehran Stock Exchange. The statistical population of the research is listed companies in Tehran Stock Exchange. Using systematic elimination sampling, 95 companies are selected as research sample, and its period is between 2009 and 2014. The data of panel and regression methods of ordinary least squares are used with the use of EVIEWS software to test the hypotheses. The results of the research show that auditor's experience has a positive and significant effect on audit fees. That is, the auditor receives more remuneration to the more experienced, and the auditor's experience does not affect the quality of the audit.
Keywords