Explain the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies

Given the usefulness of the quality of financial reporting in making informed decisions by users (stakeholders) about investing in businesses, Audit fees, maintaining auditor independence, and increasing audit quality can reduce unreasonable management reporting decisions regarding profit quality and ultimately increase the quality of the business's financial reporting, on the other hand, it can cause economic dependence between the auditor and the client and provide for fundamental doubts about the auditor's independence and the decline in audit quality and change in audit fees.This will reduce public confidence (stakeholders) in the quality of financial reporting.Therefore, the purpose of this study is to explain the relationship between audit quality, auditor independence and audit fees with the quality of financial reporting in insurance companies.The method of the present study was correlational in nature and content and hypothesis testing based on multivariate regression was used and in terms of the type of purpose, it has been part of applied research and the research has been done in the framework of inductive reasoning. Its statistical population includes all insurance companies in Iran In order to achieve the research goal, the period between 2014 to 2020, has been selected as a sample.The results of the test of research hypotheses indicate a significant and direct (positive) relationship between audit quality, auditor independence and audit fees with the quality of financial reporting in insurance companies in Iran.