Thesis:

Current Year Audit Opinion and Next Year Audit Fees With the moderating role of family ownership

Abstract Audit fees are a function of the auditing effort to provide reasonable assurance that the financial statements are generally free from material misstatement of ordinary profits, premiums, and expected losses arising out of legal proceedings. The purpose of this study is to determine the relationship between the auditor's opinion, family ownership, and next year's auditor's fee. To achieve this goal, the data of 140 companies listed on the Tehran Stock Exchange between the years 2017 to 2021 were collected and analyzed. The research method is multivariate regression and panel data. The results of the research show that the auditor's comments of the listed companies have increased the auditing fees of the companies next year. Amending the audit opinion may be a reference for future auditors 'missions, and this will affect the auditors' fees for the coming year. The results also showed that family ownership moderates the relationship between the auditor's opinion and the auditor's fees for the coming year. With active family ownership oversight of financial reporting, the auditor's fees are reduced and the relationship between the auditor's opinion and his or her fee is reduced. This research can be valuable because it is useful for controlling the fees incurred by the company, including the auditors' fees.

Keywords: Keywords: Auditor's fees, Auditor's opinion, Family ownership