2
Assistant Professor, Islamic Azad University Rey
3
M.A. of Accounting, Islamic Azad University, South Tehran
Abstract
State ownership is one of ownership structures that have main part of shares of public company in Iran. It seems to have paid less attention for this issue. Despite of advantages and disadvantages of this kind of ownership, state ownership has important role in companies’ operational and financial strategies. To study the State ownership effect on audit fees with emphasize on size of audit institute is the aim of this research. For this purpose it is collected to analyzed 144 companies’ data since 1387 to 1391. This research view point of purpose is applied research. Also view point of implementation is a description research of the type of correlation. Multiple regression models are used to test the hypotheses of research. The result of research showed that there is a meaningful and negative relationship between state ownership and audit fees in the level of 95% confidence. Also there is meaningful and positive relationship between institution size and audit fees. Finally state ownership has negative effect on relationship between audit institution size and audit fees. So that by increasing the amount of state ownership will be decreased the effect of audit institution size on audit fees.
Mohammadi, D. , Asgari, ,. M. R. and Mirhosseini, I. (2014). State Ownership Effect on Audit Fees with Emphases on Audit Institution Size. New Researches on Accounting, 2(5), 32-41.
MLA
Mohammadi, D. , , Asgari, ,. M. R. , and Mirhosseini, I. . "State Ownership Effect on Audit Fees with Emphases on Audit Institution Size", New Researches on Accounting, 2, 5, 2014, 32-41.
HARVARD
Mohammadi, D., Asgari, ,. M. R., Mirhosseini, I. (2014). 'State Ownership Effect on Audit Fees with Emphases on Audit Institution Size', New Researches on Accounting, 2(5), pp. 32-41.
CHICAGO
D. Mohammadi , ,. M. R. Asgari and I. Mirhosseini, "State Ownership Effect on Audit Fees with Emphases on Audit Institution Size," New Researches on Accounting, 2 5 (2014): 32-41,
VANCOUVER
Mohammadi, D., Asgari, ,. M. R., Mirhosseini, I. State Ownership Effect on Audit Fees with Emphases on Audit Institution Size. New Researches on Accounting, 2014; 2(5): 32-41.