1
Department of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran
2
Department of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran
Abstract
The purpose of this study is to examine the effect of auditor-client geographic proximity on fees paid to audit firms and audit quality. The statistical sample of this study includes 130 companies listed on the Tehran Stock Exchange, which were studied in the period from 2018 to 2023. The present study is of a post-event (semi-experimental) type, that is, it was conducted based on the analysis of past and historical information (financial statements of companies). Also, this study is of a library and analytical-causal study type. The present study is considered to be applied in terms of its purpose and descriptive-correlation in terms of its method. In this study, a multivariate linear regression model was used to test the hypotheses. The results showed that there was a relationship between Place attachment, audit fees, and audit quality, and this relationship was inverse and significant. Place attachment paves the way for companies to pay less. In this situation, companies are less inclined to use specialist auditors and larger audit firms, and consequently, audit quality also decreases. Conducting this research will cause the strategic policy of companies to transfer the company or part of the company's capital to the place of residence and birthplace of the CEO or board members, and will create different effects on the increase (decrease) of auditors' fees and changes in audit quality, and on the other hand, it will help expand the scope of theoretical studies conducted.
filsaraei, M., & Akbari nia, E. (2025). The Effect of Auditor Place attachment on Audit Fees and Audit Quality. Scientific journal of motaher auditing studies, 2(2), 181-203.
MLA
mahdi filsaraei; Esmaeil Akbari nia. "The Effect of Auditor Place attachment on Audit Fees and Audit Quality", Scientific journal of motaher auditing studies, 2, 2, 2025, 181-203.
HARVARD
filsaraei, M., Akbari nia, E. (2025). 'The Effect of Auditor Place attachment on Audit Fees and Audit Quality', Scientific journal of motaher auditing studies, 2(2), pp. 181-203.
VANCOUVER
filsaraei, M., Akbari nia, E. The Effect of Auditor Place attachment on Audit Fees and Audit Quality. Scientific journal of motaher auditing studies, 2025; 2(2): 181-203.
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