Accounting and Auditing Research

Accounting and Auditing Research

Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants

Document Type : Original Article

Authors
Hasan Esmaeili 1
Hamid Reza Vakilifard 2
Ghodratolah Talebnia 2
1 Ph.D. Student of Accounting,Science and research Branch, Islamic Azad University, Tehran , Iran
2 Ph.D, Department of Accounting, Associate Professor, Science and research Branch, Islamic Azad University, Tehran , Iran
10.22034/iaar.2021.134615
Abstract
This paper is a summary of research that aims to investigate the role theory of price distinctiveness According to quality on Pricing of audit services Audit on firms are members of the Iranian Association of Certified Public Accountants. According to the theory of price distinctiveness According to quality If customers show no value in the quality of their products or services,Suppliers have no organized desire They will not be available to others to distinguish the quality of their products or services.So when there is no good demand for quality auditing Auditors cannot distinguish the quality of their work Receive higher audit fees from their customers.
The method of this research is in the field of descriptive-survey research. Theoretical framework and research background through deduction and aggregation of data are finalized for testing rejection or acceptance of hypotheses through a questionnaire. research is conducted in a real environment, that's mean auditing institutes members of Iranian Association Of  Certified Public Accountants and it is one of the field researches.
 The results of the research indicate that in pricing of audit services in auditing firms members of Iranian Association Of  Certified Public Accountants theory of price distinctiveness According to quality,plays a role.
Keywords
Theory of Price Distinctiveness According to Quality
Pricing of Audit Services
Iranian Association of Certified Public Accountants
Audit Firms
Accounting and Auditing Research
Volume 13, Issue 50
Summer 2021
Pages 131-144