Quarterly Publication

Document Type : Original Article


Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.


The purpose of this study is to investigate the effect of audit fees on the relationship between auditor time pressure and profit quality. The statistical sample of this research includes the financial information of 125 companies in the period 2016-2019. This research is a descriptive-correlation type and regression method and fixed effects method have been used to estimate the model. The results show that the auditor time pressure has a negative and significant relationship with the quality of companies' profits and the audit fee has a positive and significant effect on the relationship between auditor time pressure and profit quality.


  1. Barzideh, F. & Khairollahi, M., (2011). Responsibility for accountability, time pressure and concealment of audit evidence. Journal of auditing knowledge, 11(45). 4-27. (In Persian). http://danesh.dmk.ir/article-1-47-fa.pdf
  2. Chen, C. J., Su, X., & Wu, X. (2010). Auditor changes following a Big 4 merger with a local Chinese firm: a case study. Auditing: a journal of practice & theory29(1), 41-72. https://doi.org/10.2308/aud.2010.29.1.41
  3. Coram, P., Ng, J., & Woodliff, D. (2003). A survey of time budget pressure and reduced audit quality among Australian auditors. Australian accounting review13(29), 38-44. https://doi.org/10.1111/j.1835-2561.2003.tb00218.x
  4. Coram, P., Ng, J., & Woodliff, D. R. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: a journal of practice & theory23(2), 159-167. https://doi.org/10.2308/aud.2004.23.2.159
  5. Donelson, D. C., Ege, M., Imdieke, A. J., & Maksymov, E. (2020). The revival of large consulting practices at the Big 4 and audit quality. Accounting, organizations and society87, 101157. https://doi.org/10.1016/j.aos.2020.101157
  6. DeZoort, F. T., & Lord, A. T. (1997). A review and synthesis of pressure effects research in accounting. Journal of accounting literature16, 28.
  7. Hatfield, R. C., Jackson, S. B., & Vandervelde, S. D. (2011). The effects of prior auditor involvement and client pressure on proposed audit adjustments. Behavioral research in accounting23(2), 117-130. https://doi.org/10.2308/bria-10064
  8. He, L., He, R., & Evans, E. (2020). Board influence on a firm’s long-term success: Australian evidence. Journal of behavioral and experimental finance27, 100327. https://doi.org/10.1016/j.jbef.2020.100327
  9. Peytcheva, M. (2008). Accountability, reputation costs, and opportunistic auditor behavior. Rutgers the state university of new jersey-newark.
  10. Power, M. K., & Gendron, Y. (2015). Qualitative research in auditing: a methodological roadmap. Auditing: a journal of practice & theory34(2), 147-165. https://doi.org/10.2308/ajpt-10423
  11. Razdar, M, R., & Movahedi, M. (2018). Investigating the relationship between profit quality and auditor's remuneration in companies listed on the Tehran Stock Exchange. 8th international conference on management and accounting and fifth conference on entrepreneurship and open innovation, Tehran. https://civilica.com/doc/676542/
  12. Rashidi, M. (2021). Examine market competition, audit fee stickiness, and audit quality. Financial accounting knowledge, 8(2), 173-193. (In Persian). DOI: 30479/jfak.2021.12107.2585
  13. Ramezani, Q. (2018). Investigating the effect of audit time pressure on earnings quality in companies listed on the Tehran Stock Exchange. Quarterly journal of management and accounting studies, Fourth international conference on management, entrepreneurship and economic development, pp. 264-256. (In Persian). https://www.noormags.ir/view/fa/articlepage/1430921/%D8%A8%D8%B1%D8%B1%D8%B3%DB%8C-%D8%AA%D8%A7%D8%AB%DB%8C%D8%B1-%D9%81%D8%B4%D8%A7%D8%B1-%D8%B2%D9%85%D8%A7%D9%86%DB%8C-%D8%AD%D8%B3%D8%A7%D8%A8%D8%B1%D8%B3%DB%8C-%D8%A8%D8%B1-%DA%A9%DB%8C%D9%81%DB%8C%D8%AA-%D8%B3%D9%88%D8%AF-%D8%AF%D8%B1-%D8%B4%D8%B1%DA%A9%D8%AA-%D9%87%D8%A7%DB%8C-%D9%BE%D8%B0%DB%8C%D8%B1%D9%81%D8%AA%D9%87-%D8%B4%D8%AF%D9%87-%D8%AF%D8%B1-%D8%A8%D9%88%D8%B1%D8%B3-%D8%A7%D9%88%D8%B1%D8%A7%D9%82-%D8%A8%D9%87%D8%A7%D8%AF%D8%A7%D8%B1-%D8%AA%D9%87%D8%B1%D8%A7%D9%86
  14. Sarlak, N., Joudaki Chegeni, Z., Heidari Surshjani, Z. (2020). The Relationship between audit fee discount and audit error and earnings quality in times of recession. Accounting and auditing review, 27(3), 360-380. (In Persian). DOI: 22059/acctgrev.2020.291983.1008298 
  15. Sajjadi, S. H., Farazmand, H., & Bani Neema, A. (2016). The effect of audit quality on non-audit services. Journal of auditing knowledge, 16(65), 25-45. (In Persian). http://danesh.dmk.ir/article-1-1411-fa.pdf
  16. Sadri, M. A., & Aliahmadi, S. (2019). The effect of time budget pressure and client pressure on the auditor's judgment with emphasis on emotional intelligence. Journal of financial accounting knowledge6(3), 119-139. (In Persian). DOI: 30479/jfak.2019.9737.2344
  17. Foroui Rad, R., & Bazazzadeh Torbati, H. (2019). The effect of auditors' work stress on audit quality. Journal of auditing knowledge, 19(74), 151-174. (In Persian). https://danesh.dmk.ir/browse.php?a_id=2163&sid=1&slc_lang=fa
  18. Karami, Gh., Vakilifard, H., & Mazinani, M. (2016). Investigating the relationship between time pressure, work complexity and audit effectiveness in the Court of Audit. Journal of auditing knowledge, 16(63), 5-33. (In Persian).  https://danesh.dmk.ir/article-1-1255-fa.pdf
  19. Dastgir, M., Shahrzadi, M. (2015). Investigating the relationship between size factor, value factor and market risk premium (complementary or substitution) in explaining the portfolios excess returns changes. Journal of accounting advances (J.A.A), 6(2), 87-106. DOI: 22099/jaa.2015.2856
  20. Daroughe Hazrati, F., & Pahlavan, Z. (2012). Relationship between audit report quality and audit fees in companies listed on the Tehran Stock Exchange. Management accounting, 5(13), 14-24. (In Persian). https://www.sid.ir/fa/JOURNAL/ViewPaper.aspx?ID=183936
  21. Khoshkar, F., Nazari, F., & Abbasi, S. (2019).  Investigating the effect of accounting information complexity and audit quality on auditor change. Journal of new research approaches in management and accounting, 4(44), 40-59. (In Persian).  http://majournal.ir/index.php/ma/article/view/552
  22. Shapeero, M., Koh, H. C., & Killough, L. N. (2003). Underreporting and premature sign-off in public accounting firm. Managerial accounting journal, 18(6/7), 478-89.
  23. Moreno, K., & Bhattacharjee, S. (2003). The impact of pressure from potential client business opportunities on the judgments of auditors across professional ranks. Auditing: a journal of practice & theory22(1), 13-28. https://doi.org/10.2308/aud.2003.22.1.13