Auditor Selection Continuity, Audit Quality and Audit Fees in Listed Companies on Tehran Stock Exchange (Iran)

The purpose of this study is to investigate the relationship between auditor selection continuity, auditquality and audit fees in listed companies on Tehran Stock Exchange. The amount of audit quality hasbeen measured by the index of accruals ratio. To test research hypotheses and to investigate therelationship between the variables the data related to 64 companies listed on Tehran Stock Exchange hasbeen used as the research statistical sample for the period of 2010 to 2015. The data has been analyzedusing pooled data analysis method based on multivariate regression. Chow test was used to estimatehypotheses test appropriate model in pooled data. The study results suggest that auditor selectioncontinuity has a positive and significant relationship with auditor’s audit quality. That’s to say, byincreasing the audit tenure period by an auditor the quality of its operation has increased. Also, theresults showed that there is a significant positive relationship between audit quality and audit fees paid toauditors in listed companies on Tehran Stock Exchange.

کلیدواژه ها:

Audit quality ، Auditor Fees ، Auditor Selection Continuity ، Accruals