Davood Assei Nezhad - Department of Accounting, Islamic Azad University, Omidiyeh Branch, Iran
Mehdi Arabi - Department of Accounting, Islamic Azad University, Omidiyeh Branch, Iran
Shiva Hassan Pour - Department of Accounting, Islamic Azad University, Omidiyeh Branch, Iran

This study examines the relationship between auditor independence and audit fees of listed companies in Tehran Stock Exchange. Discretionary accruals used to measure independentauditors. Research data using statistical sample of 80 companies listed in Tehran Stock Exchange for the period 2005-2010 have been analyzed in the method of least squaresregression analysis and the combined data. Study includes two hypotheses that theyinvestigate the relationship between company auditor independence and changing the audit fees with the change of company size. It means, with increasing auditor independence, audit fees paid to auditors also increased. Also, the hypothesis test results showed that the largerthe size of the client company, additional fees paid to the auditors