M.A. Thesis:

Selection CEO with financial Record٫ probability of bankruptcy and of Audit Fee

Abstract The purpose of this study was to investigate the effect of CEO financial history and the possibility of bankruptcy on audit fees in companies. The statistical population of this study was the companies listed on the Tehran Stock Exchange and the test period between fiscal years 2014 to 2018 was selected. The research method was descriptive in terms of data collection and applied in terms of purpose. Also, regression model analysis was used to test the research hypotheses. The new Rahvard database was used to prepare the data. The initial data processing was using Excel software and in order to describe or analyze the findings, Ives statistical software was used. Using the systematic sampling method, the final sample of 143 companies (715 years of company) was selected as the sample. The results of testing the hypotheses showed that the selection of the CEO with financial background and financial history of the CEO has reduced the amount of auditing fees. However, the possibility of bankruptcy is not significantly related to the audit fee.

Keywords: possibility of bankruptcy ، audit fee،Selecting a CEO with a financial background