1
Accounting group, Technical University of Fatemeh, Technical University, Ardabil, Iran.
2
MSc. , Department of Accounting, Moghadas Ardabili Institute of Higher Education, Ardabil, Iran
Abstract
Increasing family ownership can improve internal control and reduce the conflict of interests between the manager and the owner, and create coordination and incentives to avoid over-investing problems. Having family members on the board and management team and reputation of the company can have a positive impact on the company. Family ownership in a company improves performance and increases company value, so the purpose of the study is to investigate the relationship between family ownership and Board of Director’s Bonus on the one hand and the impact of this relationship on the Ranking of audit firms using data from 120 firms. Admitted to the Tehran Stock Exchange during the period 2014 to 2019 were evaluated. Multivariate regression model was presented to test the research hypotheses and combined data were used for analysis. Research findings show that there is a direct and meaningful relationship between family ownership and Board of Director’s Bonus, and the higher the family ownership, the greater the remuneration paid to those firms, but another hypothesis suggests that Audit Firms' Ranking on the relationship between family ownership And the Board of Director’s Bonus has no significant effect
rezvani,F. and Barandak,S. (2020). The impact of Audit Firms' Ranking on the relationship between Family Ownership and Board of Director’s Bonus. Journal of Accounting and Management Vision, 2(19), 90-107.
MLA
rezvani,F. , and Barandak,S. . "The impact of Audit Firms' Ranking on the relationship between Family Ownership and Board of Director’s Bonus", Journal of Accounting and Management Vision, 2, 19, 2020, 90-107.
HARVARD
rezvani F., Barandak S. (2020). 'The impact of Audit Firms' Ranking on the relationship between Family Ownership and Board of Director’s Bonus', Journal of Accounting and Management Vision, 2(19), pp. 90-107.
CHICAGO
F. rezvani and S. Barandak, "The impact of Audit Firms' Ranking on the relationship between Family Ownership and Board of Director’s Bonus," Journal of Accounting and Management Vision, 2 19 (2020): 90-107,
VANCOUVER
rezvani F., Barandak S. The impact of Audit Firms' Ranking on the relationship between Family Ownership and Board of Director’s Bonus. Journal of Accounting and Management Vision, 2020; 2(19): 90-107.