The main purpose of the current research is to investigate the relationship between the tournament incentives related to the post of chief executive officer (CEO) and audit fees. The statistical population of this research is the companies listed in the Tehran Stock Exchange between 2013 and 2016 (four years). 49 case studies are investigated in this research. To measure the tournament incentive variable, five components (the difference between the salary of the chief executive officer and the average salaries of other managers, the company's actual net earnings, the forecasted net earnings, the annual dividend return, and the stock price changes that the chief executive officer owns) have been introduced and PLS software has been employed to analyze the relationships between variables. The research results showed that tournament incentives have a direct and significant impact on audit fees. In addition, they showed that the variables moderating the return on total assets, return on equity, debt ratio and current ratio; none have a significant effect on the relationship.
