Investigation of the relationship between ownership concentration and management ownership with independent auditor's opinion in the listed companies in Tehran Stock Exchange
Journal Title: Journal of Science and today’s world - Year 2016, Vol 5, Issue 3
Abstract
The impact of ownership concentration on the type of independent auditor’s opinion in Tehran Stock Exchange was investigated in this study. The statistical population of this research consisted of 61 companies during the years 2008 to 2013. Logistic regression was used to test the research hypothesis. The results show that there is significant relationship between ownership concentration and independent auditors' unqualified opinion. Moreover, there is significant relationship between management ownership and independent auditors' unqualified opinion. The relationship between firm size, return on assets and leverage ratio is significant with auditors' opinion. No significant relationship observed between the type of ownership of the audit firm and independent auditors' opinion.
Authors and Affiliations
Adel Nikoozad, SeyyedHossein NaslMousavi
Keywords
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