The purpose of this study was to Assessing the relationship between Audit seasonality and pricing of audit services of listed companies in Tehran Stock Exchange. The research method is objective, applied and post-event. Also, in terms of data collection method, descriptive-correlation is used and a market-based methodology is used. The statistical population of this research is 140 companies from listed companies in Tehran Stock Exchange during a six-year period 1392-1396. 93 companies were selected as the statistical sample of the study. The required information has been collected through audited financial statements of the companies. To test the normality of the data, the Jargo-Brough test, the test of the lack of coherence between the independent variables through the correlation matrix, the lack of self-correlation or sequential correlation between the errors from the Watson camera test, to check the heterogeneity of variance, and also to determine the estimation method The random effects of the Bruh and Pagan tests were used to test the diagnosis of the model from the Chav test, to test the constant and random effects of the data from the Hausman test, multiple regression tests were used to test the hypotheses. This has been done through Excel and EVIEWS software. The results of the research show that there are some factors there is a significant relationship with the seasonal costs of auditing and the cost of audit services.
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