Investigating the impact of audit fees on access to financing

Auditing process plays a major role in financial reporting because it increases the reliability, validity and overall quality of accounting information. Therefore, financial reporting is of primary importance for creditors' assessment of the company's ability to repay its debts. Therefore, high-quality auditing reduces uncertainty, builds trust of capital providers in financial statements, and affects companies' access to finance. Therefore, according to the above contents, this research seeks to investigate whether audit fees have an effect on access to financing. Also, the time domain includes 10 consecutive years from 1391 to 1400 with a sample of 112 companies admitted to the Tehran Stock Exchange, which was estimated using multivariable linear regression and combined data to test the hypotheses. The results of the findings showed that audit fees have a significant and inverse effect on access to financing.