Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of concentration of ownership of government and institutional ownership on accounting conservatism and independence and audit services

Document Type : Original Article

Authors
yazdan rostami 1
fatemeh eslami kharagh 2
shirin poromidian 3
1 Instructor of Islamic Azad University - Manager of Amroleh Accounting Pioneers Company - Member of Iran Accounting Association - Member of Iran Auditing Association
2 The Secretary of Education of the 6th District of Mashhad, Rehaneh Academy, Senior Accounting Expert, Mashhad, Iran.
3 Lecturer of Technical and Vocational University, Ahvaz Technical and Vocational School, Ahvaz, Iran.
Abstract
In this research, the impact of concentration of ownership of government and institutional ownership on accounting conservatism and independence and audit service fees has been investigated. The statistical population of the research includes all companies admitted to the Tehran Stock Exchange. Based on this, 130 companies were selected from the statistical community to test the hypotheses. The time domain of the research is related to a 7-year period from 1394-1400. The findings of the research showed that the first hypothesis, the concentration of ownership of state and institutional ownership has a positive and significant relationship with accounting conservatism and the independence of the board of directors and audit service fees.Also, the second hypothesis is that there is no positive and significant relationship between ownership concentration and accounting conservatism and independence of the board of directors and audit service fees, and it is not confirmed. Also, based on the third hypothesis, there is a positive and meaningful relationship between government and institutional ownership, accounting conservatism, independence of the board of directors, and audit service fees, and it is confirmed.
Keywords
"Ownership concentration"
"audit fees"
"independence of the board of directors"
"government and institutional ownership"

Subjects