تأثير حاكميت شركتي بر تصميم پذيرش صاحبكار و حق الزحمه حسابرسي

The impact of corporate governance on Client acceptance decisions and audit fees

The client acceptance judgment and determination of audit fee is a critical first phase in the audit firmʹs risk management process, given the increasing risk of litigation and accounting scandals. Audit firms continue to devote considerable attention to the client acceptance judgment by evaluating client-related risks and adopting audit strategies to manage such risks to acceptable levels. In this study, the impact of corporate governance mechanisms such as the Board of directors structure, auditing, majority shareholder and institutional investors on independent auditorʹs judgment such as Client acceptance decisions and audit fees, has been investigated. The hypothesis of this study were tested for 83 Certified Public Accountant in 1388 by using a questionnaire survey investigates and the results reported here indicate that only the internal auditing has effect on Client acceptance decisions and audit fees and the rest of governance mechanisms donʹt have any effect.