THE INVESTIGATION OF BARRIERS TO ESTABLISHING BIG AUDIT FIRMS IN IRAN

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RAHMANI A.; MOHAMMADI OROOJEH FAEZEH

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

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Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:11 | Issue:45 Page(s): 82-103

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Information Journal Paper

Title

THE INVESTIGATION OF BARRIERS TO ESTABLISHING BIG AUDIT FIRMS IN IRAN

Author(s)

RAHMANI A. | MOHAMMADI OROOJEH FAEZEH | Issue Writer Certificate

Keywords

MERGERQ2

AUDIT FIRM SIZEQ2

ECONOMIES OF SCALEQ3

CULTURAL CHARACTERISTICSQ3

AUDIT MARKETQ1

CAPITAL AND OWNERSHIP STRUCTUREQ3

Abstract

Big audit firms are the result of a hundred years of extensive MERGER and acquisition activity. A MERGER has to be perceived advantageous to some of the partners in the form of reduces risk, increase efficiencies, increased market share, higher service prices and higher profitability. Prior studies about the effect of MERGERs on AUDIT MARKET have yielded conflicting results.In this paper in accordance with MERGER literature, we developed 9 hypotheses. We used questionnaires to receive the perception of Iranian audit firm partners. Onesample T-test and Friedman test were used to analyse data.The resuls indicated that CULTURAL CHARACTERISTICS, CAPITAL AND OWNERSHIP STRUCTURE (extent and nature of stated-owned companies in the economy), AUDIT MARKET structure and lack of knowledge MERGER's advantages are the obstacles to establishing big audit firms in Iran, respectively.

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APA: Copy

RAHMANI, A., & MOHAMMADI OROOJEH, FAEZEH. (2012). THE INVESTIGATION OF BARRIERS TO ESTABLISHING BIG AUDIT FIRMS IN IRAN. JOURNAL OF AUDIT SCIENCE, 11(45), 82-103. SID. https://sid.ir/paper/202254/en

Vancouver: Copy

RAHMANI A., MOHAMMADI OROOJEH FAEZEH. THE INVESTIGATION OF BARRIERS TO ESTABLISHING BIG AUDIT FIRMS IN IRAN. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;11(45):82-103. Available from: https://sid.ir/paper/202254/en

IEEE: Copy

A. RAHMANI, and FAEZEH MOHAMMADI OROOJEH, “THE INVESTIGATION OF BARRIERS TO ESTABLISHING BIG AUDIT FIRMS IN IRAN,” JOURNAL OF AUDIT SCIENCE, vol. 11, no. 45, pp. 82–103, 2012, [Online]. Available: https://sid.ir/paper/202254/en

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