Ownership Concentration, Family Control, and Auditor Choice: Evidence From Iranian Companies

Mohammad Amoonejad and Mehdi Safari Geraily
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Mohammad Amoonejad: Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
Mehdi Safari Geraily: Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

International Journal of Asian Business and Information Management (IJABIM), 2018, vol. 9, issue 2, 40-48

Abstract: The present study investigates the relationship between ownership concentration and family control, with the choice of high-quality auditors. For this purpose, a sample of 94 firms listed in the Tehran Stock Exchange during the years 2011 to 2015 were selected and the research hypotheses were tested using logistic regression model. The findings indicate that there is a significant positive relationship between ownership concentration and the choice of high-quality audit firms. However, there was not any evidence of a significant relationship between family ownership and a choice of high quality audit firms. The findings, in addition to filling the Empirical gap in this area can be useful for investors, the Tehran Stock Exchange and other stakeholders.

Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jabim0:v:9:y:2018:i:2:p:40-48

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