Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report

Considering that today accounting information systems have played a very important role in the workflow of organizations and in the economic environment of countries, have an important role to play, so the validation of this information can increase its reliability. Employees play a very important role in the activities of the company and can lead to the improvement of accounting processes with their positive role in information reliability. Therefore, in this study, The effect of Accounting Personnel Quality on audit fees and content of audit report in accepted companies Tehran Stock Exchange has been paid. In this study, 118 companies in the period 2013-2019 have been studied. To test the hypotheses, panel and logistic regression model was used. The research findings show that the quality of accounting staff has a significant negative effect on audit fees and the number of clauses after commenting and a significant positive effect on the type of comment (towards acceptable comment). Finally, the quality of accounting staff does not have a significant effect on the number of condition clauses.