STUDYING THE EFFECT OF COMPANY OWNERSHIP STRUCTURE ON AUDIT FEE AND OPINION OF INDEPENDENT AUDITORS OF COMPANIES

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EBRAHIMI SEYED KAZEM; PEIVANDI MAHMOUD; FAKHARMANSH MOHAMMAD REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: FINANCIAL ACCOUNTING Year:2015 | Volume:6 | Issue:24 Page(s): 59-78

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Title

STUDYING THE EFFECT OF COMPANY OWNERSHIP STRUCTURE ON AUDIT FEE AND OPINION OF INDEPENDENT AUDITORS OF COMPANIES

Author(s)

EBRAHIMI SEYED KAZEM | PEIVANDI MAHMOUD | FAKHARMANSH MOHAMMAD REZA | Issue Writer Certificate

Keywords

AUDIT FEEQ1

QUALIFIED OPINION OF INDEPENDENT AUDITORSQ2

OWNERSHIP OF INSTITUTIONAL SHAREHOLDERSQ2

MANAGEMENT OWNERSHIPQ2

Abstract

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.

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APA: Copy

EBRAHIMI, SEYED KAZEM, PEIVANDI, MAHMOUD, & FAKHARMANSH, MOHAMMAD REZA. (2015). STUDYING THE EFFECT OF COMPANY OWNERSHIP STRUCTURE ON AUDIT FEE AND OPINION OF INDEPENDENT AUDITORS OF COMPANIES. FINANCIAL ACCOUNTING, 6(24), 59-78. SID. https://sid.ir/paper/168206/en

Vancouver: Copy

EBRAHIMI SEYED KAZEM, PEIVANDI MAHMOUD, FAKHARMANSH MOHAMMAD REZA. STUDYING THE EFFECT OF COMPANY OWNERSHIP STRUCTURE ON AUDIT FEE AND OPINION OF INDEPENDENT AUDITORS OF COMPANIES. FINANCIAL ACCOUNTING[Internet]. 2015;6(24):59-78. Available from: https://sid.ir/paper/168206/en

IEEE: Copy

SEYED KAZEM EBRAHIMI, MAHMOUD PEIVANDI, and MOHAMMAD REZA FAKHARMANSH, “STUDYING THE EFFECT OF COMPANY OWNERSHIP STRUCTURE ON AUDIT FEE AND OPINION OF INDEPENDENT AUDITORS OF COMPANIES,” FINANCIAL ACCOUNTING, vol. 6, no. 24, pp. 59–78, 2015, [Online]. Available: https://sid.ir/paper/168206/en

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