M.A. Thesis:

Board Monitor and Audit Fess The Moderating Role of CEO Chair Dual Roles

present study investigates the relationship between board supervision and audit fees, with the moderating role of CEO's duplication in companies listed in Tehran Stock Exchange. The amount and nature of independent audit fees are related to key factors such as company size, complexity of operations, and audit risk. Corporate governance is a set of systems, processes, and structures that are known through in-house mechanisms such as the board of directors and its committees. In this research, for the supervision of the board of directors, features have been used, including the independence of the board of directors and the financial expertise of the audit committee, and the benchmark of audit fees is also the natural logarithm of the payroll to auditors. This research was conducted for a five-year period from 92 to 96 years. Sample data of the studied companies was analyzed by analyzing the Excel software using the software of the ivyz. The results of the research showed that there is a positive and significant relationship between the independence of the board of directors and the financial expertise in the audit committee with audit fees, so that the existence of more autonomy in the board as well as the specialty The financial statements of the audit committee increase the demand for higher quality audits, so more money is demanded. On the other hand, the dichotomy of the role of CEO also modifies this relationship, as the independence of the board of directors and the audit fee have a negative effect, but on the relationship between financial expertise in the audit committee and the right The audit fee has a positive effect.

Keywords: : Independence of the Board of Directors, Financial expertise in the Audit Committee, Audit Fees, Managing Director's Duality