Redirigiendo al acceso original de articulo en 21 segundos...
ARTÍCULO
TITULO

Audit Fee and Audit Quality: An Empirical Analysis in Family Firms

Saeid Homayoon    
Maryam Hakimzadeh    

Resumen

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: family firms, audit fee, audit firm size, quality, audit firm expertiseJEL Classification: M4

 Artículos similares

       
 
Kusharyanti Kusharyanti    
There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The ... ver más