Analysis of the Impact of Remote Auditing on the Relationship between Audit Quality and Audit Fees

Azinfar, Arash; Hashemi Kouchaksaraie, Seyed Mohammad Hassan; Jafari, Ali

doi:10.22034/oajre.2025.547712.1146

Analysis of the Impact of Remote Auditing on the Relationship between Audit Quality and Audit Fees

Document Type : Original Article

Authors

Arash Azinfar

Seyed Mohammad Hassan Hashemi Kouchaksaraie

Ali Jafari

Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.

10.22034/oajre.2025.547712.1146

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.

Keywords

Remote Auditing

Audit Quality

Audit Fees

Auditor Tenure