Template-Type: ReDIF-Article 1.0
Author-Name: Arash Azinfar
Author-Name-First: Arash
Author-Name-Last: Azinfar
Author-Email: arash.azinfar@iau.ir
Author-Workplace-Name: Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.
Author-Name: Seyed Mohammad Hassan Hashemi Kouchaksaraie
Author-Name-First: Seyed Mohammad Hassan
Author-Name-Last: Hashemi Kouchaksaraie
Author-Email: hashemi11@iau.ac.ir
Author-Workplace-Name: Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.
Author-Name: Ali Jafari
Author-Name-First: Ali
Author-Name-Last: Jafari
Author-Email: iran.jafarilarijani@iau.ac.ir
Author-Workplace-Name: Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.
Title: Analysis of the Impact of Remote Auditing on the Relationship between Audit Quality and Audit Fees
Abstract: The purpose of this study is to investigate the impact of remote auditing on the relationship between audit quality and audit fees. In terms of research objectives, this study is classified as descriptive and applied research. The statistical population of the study consists of companies listed on the Tehran Stock Exchange and Iran’s Over-the-Counter Market (FaraBourse) that were active between 2019 and 2022. For the research sample, only 63 companies meeting the specified criteria were selected systematically and purposefully. Data were collected and analyzed using Microsoft Excel spreadsheet software and EViews statistical software. Hypotheses were tested using statistical models. The results indicate that the size of the audit firm has no effect on audit fees, whereas auditor industry specialization and auditor tenure do influence audit fees. However, remote auditing does not affect the relationship between audit firm size and audit fees. Remote auditing does impact the relationship between auditor industry specialization and audit fees, but it has no effect on the relationship between auditor tenure and audit fees.
Classification-JEL: JEL
Keywords: Remote Auditing; Audit Quality; Audit Fees; Auditor Tenure
Journal: International Journal of Resistive Economics
Pages: 25-39
Volume: 12
Issue: 4
Year: 2024
Month: November
DOI: 10.22034/oajre.2025.547712.1146
File-URL: https://www.oajre.ir/article_229604_8517f0442982a161be16d5d6515bca0c.pdf
File-Format: Application/pdf
File-Function: Full text
File-URL: https://www.oajre.ir/article_229604.html
File-Format: text/html
File-Function: Abstract page
Handle: RePEc:trd:journl:229604