EN
Audit Fee and Audit Quality: An Empirical Analysis in Family Firms
Abstract
The purpose of this research is to investigate the relationship between audit fee and audit quality in family firms on the Tehran Stock Exchange. The study period is from 2007 to 2014. The sample consists of 30 family firms and 30 non-family firms. To test our hypotheses, the following methods were used: two-independent-samples t-test mean comparison and regression model. The results of this research show that there is a significant difference between audit fee in family and non-family firms, and that also family and non-family firms do not significantly differ in terms of size and auditor expertise. The results show that family firms pay lower audit fees compared to non-family firms, such that with increased family ownership, the audit fee decreases.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
June 1, 2017
Submission Date
June 1, 2017
Acceptance Date
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Published in Issue
Year 2017 Volume: 7 Number: 2
APA
Homayoon, S., & Hakimzadeh, M. (2017). Audit Fee and Audit Quality: An Empirical Analysis in Family Firms. International Journal of Economics and Financial Issues, 7(2), 469-476. https://izlik.org/JA35DP25UC
AMA
1.Homayoon S, Hakimzadeh M. Audit Fee and Audit Quality: An Empirical Analysis in Family Firms. IJEFI. 2017;7(2):469-476. https://izlik.org/JA35DP25UC
Chicago
Homayoon, Saeid, and Maryam Hakimzadeh. 2017. “Audit Fee and Audit Quality: An Empirical Analysis in Family Firms”. International Journal of Economics and Financial Issues 7 (2): 469-76. https://izlik.org/JA35DP25UC.
EndNote
Homayoon S, Hakimzadeh M (June 1, 2017) Audit Fee and Audit Quality: An Empirical Analysis in Family Firms. International Journal of Economics and Financial Issues 7 2 469–476.
IEEE
[1]S. Homayoon and M. Hakimzadeh, “Audit Fee and Audit Quality: An Empirical Analysis in Family Firms”, IJEFI, vol. 7, no. 2, pp. 469–476, June 2017, [Online]. Available: https://izlik.org/JA35DP25UC
ISNAD
Homayoon, Saeid - Hakimzadeh, Maryam. “Audit Fee and Audit Quality: An Empirical Analysis in Family Firms”. International Journal of Economics and Financial Issues 7/2 (June 1, 2017): 469-476. https://izlik.org/JA35DP25UC.
JAMA
1.Homayoon S, Hakimzadeh M. Audit Fee and Audit Quality: An Empirical Analysis in Family Firms. IJEFI. 2017;7:469–476.
MLA
Homayoon, Saeid, and Maryam Hakimzadeh. “Audit Fee and Audit Quality: An Empirical Analysis in Family Firms”. International Journal of Economics and Financial Issues, vol. 7, no. 2, June 2017, pp. 469-76, https://izlik.org/JA35DP25UC.
Vancouver
1.Saeid Homayoon, Maryam Hakimzadeh. Audit Fee and Audit Quality: An Empirical Analysis in Family Firms. IJEFI [Internet]. 2017 Jun. 1;7(2):469-76. Available from: https://izlik.org/JA35DP25UC