This study examines whether the Islamic religious atmosphere of local communities influences audit pricing. We use a comprehensive survey conducted by Iran's Ministry of Culture and Islamic Guidance to measure the Islamic religious atmosphere. Using a sample of 1,204 observations from firms listed in Iran's capital market, we find that firms located in regions with a strong Islamic religious atmosphere pay significantly lower audit fees. Furthermore, the study reveals that family ownership (auditor size) strengthens (weakens) the aforementioned relationship. However, we did not find a significant moderating role for the local community's social capital. We contribute to the ethics literature by providing a better understanding of the economic consequences of the religious atmosphere and offering policy, practical, and educational implications.

中文翻译：

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伊斯兰宗教氛围和审计定价：来自伊朗的证据

本研究考察当地社区的伊斯兰宗教氛围是否会影响审计定价。我们使用伊朗文化和伊斯兰指导部进行的一项综合调查来衡量伊斯兰宗教氛围。使用来自伊朗资本市场上市公司的 1,204 家观察样本，我们发现位于伊斯兰宗教氛围浓厚地区的公司支付的审计费用要低得多。此外，研究表明，家族所有权（审计师规模）加强（削弱）了上述关系。然而，我们没有发现当地社区社会资本的显着调节作用。我们通过更好地理解宗教氛围的经济后果并提供政策、实用、