Audit Fee Model in Iran: First Evidence from a Mixed Method
Most of the empirical research carried out on the determinants of audit fees in Iran seems to suffer from methodological problems. Therefore, the present study employs a mixed method based to investigate this issue in the country. Through the literature review, variables affecting the audit fee were identified and based on it, a semi-structured interview was conducted by 15 audit partners in 2019. Factors affecting audit fee were identified through coding and content analysis of the interviews. Based on the identified factors by interviews, a questionnaire was designed and data were collected in 2020. Factor analysis shows that the factors affecting audit fees in Iran can be classified into four general categories including factors related to the client, the audit engagement, the auditor and lobbying. In addition, this study indicates that the determinants of audit fee in Iran can be different from those highlighted by prior studies in international literature (e.g., lobbying, audit fees in last year and interim fees). Moreover, the present study highlights some of the significant determinants of audit fee model in Iran (e.g., audit qualification paragraphs in relation to insurance and tax) that have not been highlighted by the prior qualitative and quantitative research in Iran.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.