The effect of Audit Market Concentration, auditor expertise in the industry and Auditor Industry Specialization on Audit Pricing

The study of factors affecting audit pricing is important in terms of its effect on audit quality. The purpose of this study is to investigate the effect of Audit Market Concentration, auditor expertise in the industry and Auditor Industry Specialization on Audit Pricing. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 152 companies were selected as the sample of the research in a 9-year period between 2102 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that the effect of audit market concentration has a negative and significant effect on the pricing of audit services; Auditor Industry Specialization has a positive and significant effect on the pricing of audit services; but the impact of the audit committee's experience on the Audit Pricing is not significant.