M.A. Thesis:

Abnormal auditors fees, firm value and audit quality

Abnormal Audit Fees and firm value on the Audit Quality Awareness of the procedure of determining audit fees is of significance both for the client and the auditor. The amount of audit fees paid to the auditors can affect audit process in two ways: the more audit fees is allocated for the auditor, the more effort is put on the audit process by she/he, hence it increases the audit process and the audit process quality. However, the auditors will be dependent on their clients financially and lose their independence. Therefore, the problem stated in this research deals with the investors' preception of abnormal audit fees and their reaction to them. Main objective of th is paper is to Abnormal Audit Fees and firm value on the Audit Quality. for fulfilling the objectives of this study the post event research method is applied and for testing the hypothesis the data panel method has been employed. The research sample consists of 70 listed firms in Tehran Stock Market between the years 2011 to2015. Results of this research indicate that firm value and Audit Quality to abnormal audit fees

Keywords: actual audit fees, abnormal audit fees, normal audit fees, firm value and Audit Quality.