Presenting a model of factors affecting audit fees from the perspective of audit service applicants

November 27, 2025Judgment and Decision Making in Accounting فصلنامه فضاوت و تصمیم گیری در حسابداریOpen Access

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Key Points

This research aims to identify the factors influencing audit fees from the perspective of audit service applicants.
Conducted qualitative interviews with auditing experts in listed companies to gather initial data.
Extracted key components and developed a model based on the insights gained.
Evaluated the developed model through a questionnaire administered to auditors, managers, and consultants using structural equation modeling.
Identified factors influencing audit fees include auditor characteristics, internal controls, complexity of work, audit quality demand, and client size.
Additional significant factors include audit risk, workload overhead, proximity to the factory, and stakeholder perceptions.
Contextual factors like regulatory competition, country conditions, and accreditation play a mediating role.

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Qualitative model identifies key factors impacting audit fees in companies, suggesting areas for improvement.

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Mostofizadeh et al. (2025) studied this question.

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