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Studying the effect of company ownership structure on audit fee and opinion of independent auditors of companies
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Abstract: (9131 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 |
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| Keywords: audit fee, qualified opinion of independent auditors, ownership of institutional shareholders, management ownership |
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Full-Text [PDF 751 kb]
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Type of Study: Research |
Subject:
Special
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