چکیده (انگلیسی):

The purpose of this research is Investigation of The Relationship Between Audit Fees, Auditor
Independence and Audit Quality in the Context of Listed Companies in Tehran Stock Exchange. We use of
Discretionary Accruals as measurement indexes of Auditor Independence and Audit Quality. Research has two
hypotheses that investigation the relationship between rat of Audit Fees change and Auditor Independence and
Audit Quality. In this research, sample is 58 firms listed in Tehran stock exchange that are analyzed for the period of
2006-2010 by using of the Panel Data system and Ordinary Least Square Regressions (OLS) Model. The results show
that Audit Fees change is significantly associated with the Auditor Independence and Audit Quality.