M.A. Thesis:

Audit fees and debt fees

One of the costs associated with financing companies is the cost of debt. Debt cost is the cost that a company incurs in terms of funds raised through loans or the issuance of long-term bonds. The purpose of this study is to examine the effect of the audit fees and quality of financial information with the debt expenses of the companies. For this purpose, the information regarding 801 companies active in the stock exchange were collected during an sex-year period between 4082-4082 and were analyzed using the panel data technique and the Eviews softaware. After examining and testing the hypothesis of research at 259 confidence level, it can be said that the audit fees and quality of financial information will have a significant effect on the debt expense of the companies. The results Key words: Audit fees, Quality of financial information, Cost of debtof this study are consistent with Key words: Audit fees, Quality of financial information, Cost of debtexisting research.

Keywords: Key words: Audit fees, Quality of financial information, Cost of debt