Effect of Board Management Characteristics in Audit Fee of Companies Listed at Tehran Stock Exchange Moghaddam Abolfazl Ghadiri1, Mohammadian Mojtaba2, Mand Ahmad Heidari3, Sharghi Ehsan Khadem4, Motlagh Hamidreza Salahi5, Zahedpour Sakine6 1Associate Professor, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran 2M.A. Student of Accounting, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran 3M.A. Student of Accounting, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran 4M.A. Student of Accounting, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran 5M.A. Student of Accounting, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran 6M.A. Student of Accounting, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran Online published on 9 November, 2015. Abstract Responsiveness to public needs doing process of democracy; however, one tools of responsiveness in field of economical activities is auditing and accountability. In fact, auditing and accountability is monitories dimension of each system and it is applicable for all of organizations from the highest level to lowest level. Since, a system in order to be sustainable, it needs to monitor and feedback, but despite the extent of the audit work. Therefore, determining auditing fee in our country is not based on scientific model and based on logical and acceptable cannot defend that these features are based on cost achieved. We used 159 companies (759 years-company) during 2009 and 2013 in order to investigate effect of the board characteristics on auditing fees. Results of research indicated there is not significant relationship between that dual role of management, size of the board, ratio of non-duty managers and auditing fees. Furthermore, results show that significant relationship exists between institutional ownership and size (controlling variable) and auditing fees. Top Keywords Auditing fees, Institutional ownership, Dual role of management, Size of the board. Top |