Investigating the effect of remote auditing on relationship between audit quality and audit fees.

Q: What does this research mean for the field?

Remote auditing moderates the relationship between auditor industry expertise and audit fees, but does not affect how audit firm size or auditor continuity impact audit fees. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

Arash Azinfar; Seyed mohammad hasan hashemi kochaksaraei; Ali Jafari

doi:10.71608/faar.2026.1199879

February 17, 2025پژوهش های حسابداری مالی و حسابرسی#R##N#the financial Accounting and Auditing ResearchesOpen Access

Investigating the effect of remote auditing on relationship between audit quality and audit fees.

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Key Points

This research aims to examine how remote auditing influences the relationship between audit quality and audit fees.
Descriptive and applied research design targeting companies listed on Tehran's stock exchange from 2019 to 2022.
Data was collected from 63 companies selected through systematic and purposeful sampling.
Statistical analysis was performed using Excel and EViews software.
The size of the auditing firm had no impact on audit fees.
Auditor specialization in the industry affected audit fees.
Remote auditing influenced the relationship between auditor specialization and audit fees, but not the relationship with firm size or auditor continuity.

Implication

Descriptive research investigates how remote auditing affects audit quality and fees in Tehran's stock companies.

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Cite This Study

Azinfar et al. (2025) studied this question.

synapsesocial.com/papers/6a1e72ad30b38c64201b5dab https://doi.org/10.71608/faar.2026.1199879

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Investigating the effect of remote auditing on relationship between audit quality and audit fees.

Key Points

Implication

Abstract

Discussion

Cite This Study

Investigating the effect of remote auditing on relationship between audit quality and audit fees.

Key Points

Implication

Abstract

Discussion

Cite This Study

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