Investigation of the role of institutional ownerships in type the report of independent auditors

The purpose of this study was to investigate of the role of institutional ownership type the report of the independent auditors in listed firms in the Tehran Stock Exchange. In fact, this study seeks to answer the question whether institutional ownership (institutional investors) can play an effective role in type the report of the independent auditors, and if so, how this effect can be explained? To answer this question, the report of the independent auditors of the Auditing Standard No. ۷۰۰ (revised in ۲۰۱۱ and in force since ۲۰.۰۳.۲۰۱۲ ​​), the two kind Un adjusted opinion (accebtable) and adjusted opinion (eventhal, rejected and no opinion) has been separated. The sample consisted of ۱۱۱ companies listed in Tehran Stock Exchange during the period ۲۰۰۴ to ۲۰۱۳. To test the hypothesis has been used of " logistic regression analysis". The findings of this study suggest that among percent ownership investors institutional and possibility unadjusted audit report, there is a relationship positive and significant. The results also show that there is a relationship negative significant among level of institutional ownership concentration and possibility unadjusted audit report.

کلیدواژه ها:

institutional ownership ، corporate governance ، Un adjusted opinion ، adjusted opinion ، logistic regression. ، مالکیت نهادی ، حاکمیت شرکتی ، اظهار نظر تعدیل نشده ، اظهار نظر تعدیل شده ، رگرسیون لجیستیک.