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Investigate the Relationship between Capital Expenditures and Audit Fees in the Companies Listed on the Tehran Stock Exchange
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 4, Issue: 3)
Author: Mansour Nasiri , Mostafa Vaezi Monfared
Keywords : Capital expenditures , Financial statements. , Excessive trust of managers , Audit fees

The purpose of this study is to investigate the relationship between capital expenditures and audit fees in listed companies in Tehran Stock Exchange. The statistical population of this study includes all companies accepted in Tehran Stock Exchange and sample of 44 companies listed in Tehran Stock Exchange during the period of 2011-2012. They were selected using systematic elimination. In this research, the excessive trust of managers is measured using the capital expenditure criterion. According to the results of the hypothesis test, the research hypothesis was rejected. As a result, there is no significant relationship between capital expenditures and audit fees in Tehran Stock Exchange companies. The possible reason for this may be due to the lack of determination of auditing fees in Iranian companies based on factors influencing audit work. The fact that the determination of remuneration in Iranian companies is more based on the agreement between the parties to do the work rather than effective and rational factors. This result is opposed to the results of Dolman et al. (2015).

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