Welcome to the InfoSci Platform
Ownership Concentration, Family Control, and Auditor Choice: Evidence From Iranian Companies

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

Mohammad Amoonejad, Mehdi Safari Geraily
Copyright: © 2018 |Volume: 9 |Issue: 2 |Pages: 9
ISSN: 1947-9638|EISSN: 1947-9646|EISBN13: 9781522544456|DOI: 10.4018/IJABIM.2018040104
Cite Article Cite Article

MLA

Amoonejad, Mohammad, and Mehdi Safari Geraily. "Ownership Concentration, Family Control, and Auditor Choice: Evidence From Iranian Companies." IJABIM vol.9, no.2 2018: pp.40-48. http://doi.org/10.4018/IJABIM.2018040104

APA

Amoonejad, M. & Geraily, M. S. (2018). Ownership Concentration, Family Control, and Auditor Choice: Evidence From Iranian Companies. International Journal of Asian Business and Information Management (IJABIM), 9(2), 40-48. http://doi.org/10.4018/IJABIM.2018040104

Chicago

Amoonejad, Mohammad, and Mehdi Safari Geraily. "Ownership Concentration, Family Control, and Auditor Choice: Evidence From Iranian Companies," International Journal of Asian Business and Information Management (IJABIM) 9, no.2: 40-48. http://doi.org/10.4018/IJABIM.2018040104

Export Reference

Mendeley
Favorite Full-Issue Download

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.

Request Access

You do not own this content. Please login to recommend this title to your institution's librarian or purchase it from the IGI Global bookstore.