Asian Journal of Research in Banking and Finance
  • Year: 2015
  • Volume: 5
  • Issue: 11

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

  • Author:
  • Abolfazl Ghadiri Moqaddama, Morteza Karimib, Ghasem Saeidib, Mohammad Nasrabadib, Mojtaba Shemrani Moghaddamb, Misam Zare Khanlaghb
  • Total Page Count: 10
  • Page Number: 68 to 77

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.

Keywords

Institutional Ownership, State Ownership and Family Ownership, Audit Fee