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:: year 6, Issue 24 (2015) ::
quarterly financial accounting journal 2015, 6(24): 59-78 Back to browse issues page
Studying the effect of company ownership structure on audit fee and opinion of independent auditors of companies
Abstract:   (7806 Views)
With regard to importance of auditors task for accrediting financial statements and the fact that shareholders combination is one of the main internal factors of companies governance system, so the main purpose of this research is studying effect of ownership structure on audit fee and independent auditors opinion in companies listed in Tehran stock exchange. By testing individual hypotheses of research and using multivariate regression in panel method for 69 companies in 2007-2012 period ,it was determined that ownership of share percent by institutional investors has positive significant effect on companies audit fee. Also, results of research show that share ownership by institutional investors has the significant negative relationship with issuance of qualified audit opinion. And no significant relationship was observed between management ownership with qualified auditors' opinion and audit fee
Keywords: audit fee, qualified opinion of independent auditors, ownership of institutional shareholders, management ownership
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Type of Study: Research | Subject: Special
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Studying the effect of company ownership structure on audit fee and opinion of independent auditors of companies. quarterly financial accounting journal. 2015; 6 (24) :59-78
URL: http://qfaj.ir/article-1-326-en.html


year 6, Issue 24 (2015) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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