أثر خصائص شركات التدقيق في أتعاب التدقيق -دراسة تطبيقية على المصارف المدرجة في سوق دمشق للأوراق المالية-

Abstract

The study aimed to examine the impact of audit firm characteristics on audit fees charged by banks listed on the Damascus Securities Exchange during the period 2016–2023. It focused on three main characteristics: audit firm size, auditor industry specialization, and auditor–client tenure, while including client firm size as a control variable. To achieve the research objectives and test its hypotheses, a multiple linear regression model was applied using SPSS 22.

The findings revealed that audit firm size and auditor industry specialization have a positive and significant effect on audit fees, whereas auditor–client tenure has a negative and significant effect, as longer relationships lead to lower fees due to accumulated knowledge and experience. The study also confirmed the importance of client firm size as a key determinant of audit fees.

The research recommends enhancing disclosure of audit fee pricing criteria and ensuring auditor independence, while balancing professional efficiency with cost considerations. It further suggests conducting future studies with broader variables and across different sectors.