Analyzing the Moderating Effect of the Auditor's Gender on the Relationship between Audit Quality and Audit Fees

Document Type : Research Paper

Authors

1 msc of accounting،islamic azad university،rasht branch،rasht،iran

2 assistant professor,department of accounting,islamic azad university,rasht branch،rasht،iran

Abstract

This study deals with the moderating effect of the auditor's gender on the relationship between audit quality and audit fees. The audit fee is effective for appropriate and high-quality planning and executing financial auditing. Studying the factors affecting audit fees, and the impact of audit quality and gender on it, is important. In this regard, this study examines the moderating role of gender in the relationship between audit quality and audit fees. This research is an applied study based on the purpose, and it is descriptive research with an emphasis on the correlation. Moreover, the data collection method is the library, and Eviews was used for data analysis. In this study, the Multiple Linear Regression Model has been used to test the hypotheses. The statistical population of this study is all companies listed on the Tehran Stock Exchange for the period of 2014 to 2019 that 99 companies were selected as a sample. The results indicate that the quality of the audit has a positive and significant effect on the audit fees. The results also showed that gender of the auditor as a moderating variable is no effect on the relationship between audit quality and audit fees in companies listed on the Tehran Stock Exchange

Keywords

References

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Journal of Accounting and Social Interests
Volume 11, Issue 3 - Serial Number 42
December 2021
Pages 107-124

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History

  • Receive Date: 05 November 2020
  • Revise Date: 04 December 2021
  • Accept Date: 19 October 2021

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