THE ROLE OF INSTITUTIONAL OWNERSHIP IN AUDIT QUALITY: EVIDENCE FROM IRAN

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RAHIMIAN NEZAM ODDIN; REZAPOUR NARGES; AKHZARI HOSEIN

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Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:11 | Issue:45 Page(s): 68-81

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Information Journal Paper

Title

THE ROLE OF INSTITUTIONAL OWNERSHIP IN AUDIT QUALITY: EVIDENCE FROM IRAN

Author(s)

RAHIMIAN NEZAM ODDIN | REZAPOUR NARGES | AKHZARI HOSEIN | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

INSTITUTIONAL OWNERSHIPQ2

CORPORATE GOVERNANCEQ2

OWNERSHIP CONCENTRATIONQ2

Abstract

This study provides evidence about the role of institutional investors in AUDIT QUALITY. Given that institutional investors are likely to prefer higher quality financial reports for financial analysis, we theorize that institutional investors will influence managers of companies in which they invest to improve reporting quality by using higher quality audit services. Considering sampling limitations, we examined 61 corporations, from 2005 to 2009. We utilized cross-sectional multivariable regression to test our research hypotheses. Our findings indicate that firms having relatively greater levels of INSTITUTIONAL OWNERSHIP have higher AUDIT QUALITY, even after controlling for other variables that could account for such an association, including client firm size and growth. In contrary, INSTITUTIONAL OWNERSHIP concentration induce a reduction in AUDIT QUALITY.

Cites

THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY

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APA: Copy

RAHIMIAN, NEZAM ODDIN, REZAPOUR, NARGES, & AKHZARI, HOSEIN. (2012). THE ROLE OF INSTITUTIONAL OWNERSHIP IN AUDIT QUALITY: EVIDENCE FROM IRAN. JOURNAL OF AUDIT SCIENCE, 11(45), 68-81. SID. https://sid.ir/paper/202251/en

Vancouver: Copy

RAHIMIAN NEZAM ODDIN, REZAPOUR NARGES, AKHZARI HOSEIN. THE ROLE OF INSTITUTIONAL OWNERSHIP IN AUDIT QUALITY: EVIDENCE FROM IRAN. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;11(45):68-81. Available from: https://sid.ir/paper/202251/en

IEEE: Copy

NEZAM ODDIN RAHIMIAN, NARGES REZAPOUR, and HOSEIN AKHZARI, “THE ROLE OF INSTITUTIONAL OWNERSHIP IN AUDIT QUALITY: EVIDENCE FROM IRAN,” JOURNAL OF AUDIT SCIENCE, vol. 11, no. 45, pp. 68–81, 2012, [Online]. Available: https://sid.ir/paper/202251/en

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