Purpose The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The … auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at … from a private auditor to another), the magnitude of fee discounting is expected to be different. Design …

. 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 … show that, even in the post-SOX environment, auditors will employ the use of audit fee discounting if a change in …