management capabilities, financial distress, and audit fee

Literature review indicates that there is a positive relationship between risk and audit fees. however, few studies have examined how auditors respond to the risk factors associated with senior management. in this study, we examine the relationship between management capability and audit fee, taking into account the financial distress of firms. accordingly, the necessary statistical tests are conducted through linear regression and 10eviews, and 25spss software to test hypotheses and the information related to the firms listed on the stock exchange in 2009 - 2018. the multivariate regression method is used. the results indicate that management capability negatively affects audit fees in firms with financial distress and has an inverse effect on firms without financial distress.