Purpose While existing research explores the impact of audit market competition on audit
fees and audit quality, there is limited investigation into how competition in the audit market …

Objective Although extensive literature exists on abnormal audit fees, their determinants
remain relatively underexplored in contemporary accounting and auditing research. Audit …

Objective: Low audit fees and low balling are among the most important concerns of audit
firms and authority bodies, since low audit fees can result in low audit effort, low audit quality …

Audit market concentration causes to decrease the scope of companies' au-thorities for
selecting the audit institutions but instead it increases the power of auditors' market that it …

Audit quality is one of the most important issues in the field of auditing and the capital
market. Defining a framework for determining the quality of audit is important so the present …

Purpose: Agency problems arise as a result of conflicts of interest between managers and
shareholders. Auditing is seen as an effective way to limit the authority of managers in …

هدف: ادبیات زیادی در خصوص حق‌الزحمه‌های غیرعادی حسابرسی وجود دارد؛ اما هنوز عوامل تعیین‌کنندۀ آن
در ادبیات حسابداری و حسابرسی معاصر، کمابیش ناشناخته باقی مانده است. حق‌الزحمۀ حسابرسی …‎

In the present study, the relationship between the qualitative information of the auditor's
report and the quality of accounting has been discussed. In particular, the relationship …

هدف: به‌دنبال نگرانی‌های مربوط به نرخ‌شکنی در بازار حسابرسی، جامعه حسابداران رسمی ایران برای
نخستین ‌بار در سال 1394 آیین‌نامه تعیین حق‌الزحمه پایه خدمات حسابرسی (تعیین حق‌الزحمه بر …‎

هدف: اغلب پژوهش های کمّی حوزه حق الزحمه حسابرسی در داخل کشور از مشکلات روش شناسی متعددی از
جمله سوگیری ناشی از متغیرهای محذوف همبسته رنج می برند. پژوهش حاضر نه تنها سعی کرده است …‎