Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants

The present study seeks to assess the determinants of the size of the audit firms of Iran’s public accountants community. The research period is from 1391 to 1397. The statistical population of this study is data on the 229 institutes of the Association of Iranian Accountants, including the amount of income, the number of CPA employed, the number of audit firms, quality control points by the Iranian association of Certified Public Accountants and the rankings of the securities and stock market organization. The results of the research show that the quality control score, the number of CPA in employment, the rating of institutions and the number of partners in institutions affect the size of enterprises. Also, Granger’s causality test results indicate that the quality control rating of the community of Certified Public Accountants is the reason for the ranking of the audit firms by the Tehran Stock Exchange Organization.