The Impact of Political Connections on Audit Fees and the choice of an Independent Auditor

This study examines the impact of political communication on audit fees and the choice of an independent auditor. The present research is applied in terms of purpose and is a methodology of the type of causal research (post event). The statistical population of the study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 119 companies were selected as research sample and were investigated in the period between 2010 and 1396. The method used for collecting information is library and for testing the first hypothesis of multiple regression with the model data model and for the second hypothesis of logistic regression. The results of the research show that political communication has a reciprocal and significant impact on audit fees. Also, the impact of political communication on the selection of an independent auditor is inversely and meaningfully.