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Effective Factors on Determination of Audit Fees in Iran

Author Affiliations

  • 1Sama Technical and Vocational Training College, Islamic Azad University, Qaemshahr Branch, Qaemshahr, IRAN
  • 2 Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, IRAN

Res. J. Recent Sci., Volume 1, Issue (6), Pages 38-44, June,2 (2012)


The aim of the study is to determine the effective factors on determination of audit fees in Iran. The theoretical framework was designed based on the literature and hypotheses for the study were formulated. The data was collected by distributing structured 50 items in Tehran stock exchange. Data collected were sorted out and keyed in into ARDL. The data were analyzed using descriptive and inferential statistics to answer the research questions. The result of the analyses showed that there was significant relationship between auditing feesand its predictors. Together the independent variables explained 90.2% of the variance in the dependent variables. The remaining 9.8% was due to unidentified variables. In relation to that, the study had contributed some knowledge about the understanding of auditing fees. For future research, it is recommended that other than the above variables might influence audit feesperhaps with a bigger samples and wider scope.


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