Investigating the Effect of Ownership Structure on Audit Fees
The purpose of this study is to evaluate the effect of ownership structure on the audit fees of listed companies in Tehran Stock Exchange. In this paper, the variables of family ownership, state ownership, institutional ownership and management ownership are used as ownership structures affecting th...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2014-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_50783_6c2f24575928e7d013aeaee48cf67c6c.pdf |
| _version_ | 1823999103386779648 |
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| author | Vali Khodadadi Ramin Ghorbani Nikoo Khansari |
| author_facet | Vali Khodadadi Ramin Ghorbani Nikoo Khansari |
| author_sort | Vali Khodadadi |
| collection | DOAJ |
| description | The purpose of this study is to evaluate the effect of ownership structure on the audit fees of listed companies in Tehran Stock Exchange. In this paper, the variables of family ownership, state ownership, institutional ownership and management ownership are used as ownership structures affecting the audit fees. In this context, four hypotheses were developed to explain the relationship between ownership structure and audit fees. The hypotheses and data were formulated for companies in Tehran Stock Exchange for the period between 2006 and 2011 and compositional data regression model was used to test the hypotheses. The results showed that family ownership and state ownership significantly affect audit fees, but the impact of institutional ownership and management ownership on audit fees is not significant. |
| first_indexed | 2024-12-18T17:38:54Z |
| format | Article |
| id | doaj.art-71952f970abf4683a3ca8f8732b3b85a |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-18T17:38:54Z |
| publishDate | 2014-04-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-71952f970abf4683a3ca8f8732b3b85a2022-12-21T20:59:14ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392014-04-01211577210.22059/acctgrev.2014.5078350783Investigating the Effect of Ownership Structure on Audit FeesVali Khodadadi0Ramin Ghorbani1Nikoo Khansari2Associate Prof., Faculty of Economics and Social Sciences, Shahid Chamran University, Ahvaz, IranMSc. Faculty of Economics and Social Sciences, Shahid Chamran University, Ahvaz, IranMSc. Student, Faculty of social Sciences, International University of Imam Khomeini, Ghazvin, IranThe purpose of this study is to evaluate the effect of ownership structure on the audit fees of listed companies in Tehran Stock Exchange. In this paper, the variables of family ownership, state ownership, institutional ownership and management ownership are used as ownership structures affecting the audit fees. In this context, four hypotheses were developed to explain the relationship between ownership structure and audit fees. The hypotheses and data were formulated for companies in Tehran Stock Exchange for the period between 2006 and 2011 and compositional data regression model was used to test the hypotheses. The results showed that family ownership and state ownership significantly affect audit fees, but the impact of institutional ownership and management ownership on audit fees is not significant.https://acctgrev.ut.ac.ir/article_50783_6c2f24575928e7d013aeaee48cf67c6c.pdfAudit feesFamily ownershipInstitutional Ownershipmanagerial ownershipstate ownership |
| spellingShingle | Vali Khodadadi Ramin Ghorbani Nikoo Khansari Investigating the Effect of Ownership Structure on Audit Fees بررسیهای حسابداری و حسابرسی Audit fees Family ownership Institutional Ownership managerial ownership state ownership |
| title | Investigating the Effect of Ownership Structure on Audit Fees |
| title_full | Investigating the Effect of Ownership Structure on Audit Fees |
| title_fullStr | Investigating the Effect of Ownership Structure on Audit Fees |
| title_full_unstemmed | Investigating the Effect of Ownership Structure on Audit Fees |
| title_short | Investigating the Effect of Ownership Structure on Audit Fees |
| title_sort | investigating the effect of ownership structure on audit fees |
| topic | Audit fees Family ownership Institutional Ownership managerial ownership state ownership |
| url | https://acctgrev.ut.ac.ir/article_50783_6c2f24575928e7d013aeaee48cf67c6c.pdf |
| work_keys_str_mv | AT valikhodadadi investigatingtheeffectofownershipstructureonauditfees AT raminghorbani investigatingtheeffectofownershipstructureonauditfees AT nikookhansari investigatingtheeffectofownershipstructureonauditfees |