.Practical implications – The findings of audit fee discounting literature related to the post-SOX period are mixed. This study adds to this … stream of literature by supporting the notion that audit fee discounting is being practiced post-SOX and is a potential …, even in the post-SOX environment, auditors will employ the use of audit fee discounting if a change in regulation …

A mandatory audit firm's rotation policy has been adopted in many counties, including Iran, as a mechanism to improve …

comprehensive survey conducted by Iran’s Ministry of Culture and Islamic Guidance to measure the Islamic religious atmosphere. Using … a sample of 1,204 observations from firms listed in Iran’s capital market, we find that firms located in regions with a …