(3.12.71.26)
Users online: 13931     
Ijournet
Email id
 

Asian Journal of Research in Banking and Finance
Year : 2015, Volume : 5, Issue : 11
First page : ( 68) Last page : ( 77)
Online ISSN : 2249-7323.
Article DOI : 10.5958/2249-7323.2015.00138.8

The Relationship between Ownership Structure and Audit Fee in Companies Listed in Tehran Stock Exchange

Moqaddam Abolfazl Ghadiria, Karimi Mortezab, Saeidi Ghasemb, Nasrabadi Mohammadb, Moghaddam Mojtaba Shemranib, Khanlagh Misam Zareb

aPHD., Department of Accounting, Mashhad branch, Islamic Azad University, Mashhad, Iran

bM.A Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Online published on 9 November, 2015.

Abstract

Aim of this study was to investigate the relationship between ownership structure and audit fees in Tehran stock exchange. For reviewing the study, data from 70 accepted firm in the Tehran stock exchange, during the years 2004–2014 and for analyzing statistical data has been used from SPSS software. Independent variables, institutional ownership, state ownership and family ownership, dependant variable of study, audit fee and control variable of firm's size is financial lever and asset's rate of output. The results of study show that there is significant relationship between institutional ownership, state ownership and family ownership.

Top

Keywords

Institutional Ownership, State Ownership and Family Ownership, Audit Fee.

Top

  

Access denied

Your current subscription does not entitle you to view this content or Abstract is unavailable, the access to full-text of this Article/Journal has been denied. For Information regarding subscription please click here.

For a comprehensive list of other publications available on IJour.net please click here

or, You can subscribe other items from IJour.net (Click here to see other items list.)

Top

║ Site map ║ Privacy Policy ║ Copyright ║ Terms & Conditions ║ Page Rank Tool
749,310,020 visitor(s) since 30th May, 2005.
All rights reserved. Site designed and maintained by DIVA ENTERPRISES PVT. LTD..
Note: Please use Internet Explorer (6.0 or above). Some functionalities may not work in other browsers.