International Science Community Association Research Journal of Recent Sciences 2277 - 2502 1 6 2012 June 2 Effective Factors on Determination of Audit Fees in Iran 38 44 EN Mostafa M.Rady 1 Agricultural Botany Department, Faculty of Agriculture, Fayoum University, 63514-Fayoum, EGYPT Water Relations and Field Irrigation Dept. National Research Centre, Cairo, 12622 EGYPT MaybelleS. Gaballah 2 Murthy B.R.N. 1 Department of Mechanical and Manufacturing Engineering, Manipal Institute of Technology, Manipal 576 104, Karnataka, INDIA Lewlyn L.R.Rodrigues 2 Anjaiah Devineni 3 Ipatova V.M. 1 Moscow Institute of Physics and Technology, Dolgoprudny 141700, RUSSIA Singh Shachi 1 Center for Biotechnology, Department of Biological Sciences, Birla Institute of Technology and Science, Pilani, INDIA Agbo G.A. 1 Faculty of Physical Sciences, Industrial Physics Department, Ebonyi State University, Abakaliki, Ebonyi State, NIGERIA Ibeh G.F. 2 Ekpe J.E. 3 Magarajan U. 1 School of Mechanical and Building Sciences, VIT University, Vellore– 632 014, Tamil Nadu, INDIA Thundilkaruppa RajR. 2 Elango T. 3 Khani Hamid 1 Sama Technical and Vocational Training College, Islamic Azad University, Qaemshahr Branch, Qaemshahr, IRAN YazdaniQanbar Ali 2 Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, IRAN > Research Paper 2012 1 6 2012 June 2 The aim of the study is to determine the effective factors on determination of audit fees in Iran. The theoretical framework was designed based on the literature and hypotheses for the study were formulated. The data was collected by distributing structured 50 items in Tehran stock exchange. Data collected were sorted out and keyed in into ARDL. The data were analyzed using descriptive and inferential statistics to answer the research questions. The result of the analyses showed that there was significant relationship between auditing feesand its predictors. Together the independent variables explained 90.2% of the variance in the dependent variables. The remaining 9.8% was due to unidentified variables. In relation to that, the study had contributed some knowledge about the understanding of auditing fees. For future research, it is recommended that other than the above variables might influence audit feesperhaps with a bigger samples and wider scope. Copyright@ International Science Community Association