Investigating the relationship between the expertise of the auditing firm in the industry, the audit committee, and managerial ownership with the audit fee

Due to the competitive conditions created in the profession, auditing firms have realized the need to provide better quality services and lower prices to the market and because of the impact of fees on audit quality, the study of factors affecting the audit fee is of particular importance. The purpose of this study is to investigate the relationship between the expertise of the auditing firm in the industry, the audit committee, and, managerial ownership with the audit fee. For this purpose, a sample of 160 companies listed on the Tehran Stock Exchange in the period 2013 to 2020 was selected. The method of this research is a correlation. Using regression tests, statistical hypotheses were examined and data analysis was performed using EViews software. The results show that there is no significant relationship between the expertise of the auditing firm in the industry and the audit fee. While the existence of the audit committee and managerial ownership has a positive and significant relationship with the audit fee.