Investigating the Relationship between Institutional Ownership and Audit Fees

Zahra Mohammad Azadi and Esfandyar Mohammadi

International Journal of Empirical Finance, 2014, vol. 2, issue 1, 27-33

Abstract: Institutional owners possess a large portion of the company stocks. Regarding the separation of the ownership from the management in a firm, the pivotal role of these owners in controlling and monitoring the management of the firms becomes more prominent. Since, audit fees is an important issue both for the managers and independent auditors, so this study aims at investigating the relationship between institutional ownership and audit fees in 50 firms listed in Tehran Stack Exchange. Time span for this study has been specified between 2008 to 2012. The analysis of the data is carried out by using Eviews software. At the end, it was found that there is no a meaningful relationship between institutional ownership and audit fees.

Keywords: Institutional ownership; firm size; audit fees (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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