M.A. Thesis:

Mandatory and voluntary auditor rotation, experience of auditor and audit fees

Mandatory and Voluntary rotation of auditors, experience of auditors and fees for audit services According to the approved instructions trusted institutions exchange And with respect to impact of mandatory rotation on the quality and audit fees And also different points about how to influence the variations are audit fees of the auditor (mandatory and voluntary) As well as the the auditor's experience, In this article, the impact of mandatory rotation of auditors and audit services by the auditor's experience with fees That the method of panel data to examine the impact of these variables on audit fees is used. Using a sample of 91 companies listed on the Tehran Stock Exchange, the results show The mandatory rotation of auditors, reduced Audit fees And There was no Significant relationship between Voluntary rotation of auditors and fees. The results also indicate an increase in fees as a result of the auditor's experience is increasing. Also control variables test results indicative increasing audit fees as a result of increasing the size of the auditors and company size that these results are statistically Significant. On the other hand, the results show that audit fees with the increase in profitability and financial leverage increases resulting in reduced growth companies that this results were not statistically significant.

Keywords: Mandatory auditor rotation, rotation of auditors, experience of auditors, audit quality and audit fe