THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY

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BARADARAN HASANZADEH RASOUL; BADAVAR NAHANDI YUSEF; ESMAEELI GANJINEH KETAB SOMAYEH

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:23 Page(s): 99-115

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Information Journal Paper

Title

THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY

Author(s)

BARADARAN HASANZADEH RASOUL | BADAVAR NAHANDI YUSEF | ESMAEELI GANJINEH KETAB SOMAYEH | Issue Writer Certificate

Keywords

OWNERSHIP STRUCTUREQ2

AUDIT QUALITYQ1

AUDIT FIRM SIZEQ2

TURNOVER PERIOD OF THE AUDIT FIRMQ2

SPECIALTY IN THE INDUSTRY OF THE AUDIT FIRMQ2

Abstract

In this research, the impacts of the variables of the OWNERSHIP STRUCTURE, which consists of ownership concentration and institutional ownership, on the AUDIT QUALITY of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigated. From the viewpoint of the goal, this research is applicable and from the aspect of the research methodology, it is casual. In this research, for the measurement of the AUDIT QUALITY, three criteria are used, which are size, turnover period, and SPECIALTY IN THE INDUSTRY OF THE AUDIT FIRM. Also, logistic regression is used to test the hypothesis. The result of the research indicates that the ownership concentration and institutional ownership have negative and significant impact on size and positive and significant impact on SPECIALTY IN THE INDUSTRY OF THE AUDIT FIRM, while ownership concentration and institutional ownership have no significant effect on TURNOVER PERIOD OF THE AUDIT FIRM.

Cites

THE IMPACT OF OWNERSHIP STRUCTURE ON THE RELATIONSHIP BETWEEN FREE CASH FLOW AND ASSETS UTILIZATION MANAGEMENT

References

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APA: Copy

BARADARAN HASANZADEH, RASOUL, BADAVAR NAHANDI, YUSEF, & ESMAEELI GANJINEH KETAB, SOMAYEH. (2014). THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(23), 99-115. SID. https://sid.ir/paper/198154/en

Vancouver: Copy

BARADARAN HASANZADEH RASOUL, BADAVAR NAHANDI YUSEF, ESMAEELI GANJINEH KETAB SOMAYEH. THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(23):99-115. Available from: https://sid.ir/paper/198154/en

IEEE: Copy

RASOUL BARADARAN HASANZADEH, YUSEF BADAVAR NAHANDI, and SOMAYEH ESMAEELI GANJINEH KETAB, “THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 23, pp. 99–115, 2014, [Online]. Available: https://sid.ir/paper/198154/en

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