M.A. Thesis:

tudy the relation between management ability and Auditor's tenure with Audit fees and The finacial Turmoil moderator role of listed Firms in securities and Exchange organization

Abstract 1 The main purpose of this study was to investigate the relationship between management ability and auditor tenure with audit fees and the role of moderator of financial turmoil in companies listed on the Tehran Stock Exchange during the period 1390-1398 using multivariate regression using Eviews and Stata software. is. In the accounting literature, the ability of managers is one of the dimensions of corporate human capital that the higher the managerial ability can lead to more efficient management of daily operations of the company, especially in critical periods of operations, where management decisions can have a significant impact on company performance. Changes in the ability of managers to influence changes in the audit tenure. One of the most important determinants of auditing fees is the concept of management ability. The findings show that management ability is a factor influencing auditors' decisions. For this purpose, the variables of management ability, audit fee, tenure and financial turmoil were examined based on theoretical foundations and empirical studies. Quantitative results obtained from model estimation during the period under study show that there is a significant and negative relationship between managerial ability and audit fee. Financial turmoil has a moderating effect on the relationship between managers' ability and audit fee. There is a significant relationship between auditor tenure and audit fee. Finance has a moderating effect on the relationship between the auditor's tenure and the auditor's fee. Keywords Management ability, audit fee, auditor tenure, financial distress

Keywords: Management ability, audit fee, auditor tenure, financial distress