عنوان مقاله [English]
Large audit fee can create economical dependence between auditor and clients.
Because auditors may represent a clean report to maintain clients and earn more audit
fees. This may cause a doubt on auditor's independence. In this paper, we have
determined the impact of audit fee on unqualified audit report over a 9- period
from 2002 to 2010 in 144 firms listed in Tehran Stock Exchange. Research method
is correlation and hypotheses test are done by logistic regression. Findings of our
research show that, audit fee has a positive relation with unqualified audit report.
The results of this study also show firm size, loss report and firm age affect on
unqualified audit report. Another variables such as auditor change, auditor type and
auditor tenure don't affect on unqualified audit report.