TITLE & NAME OF THE AUTHOR (S)

We invite unpublished novel, original, empirical and high quality research work pertaining to recent developments & practices in the areas of Computer Science & Applications; Commerce; Business; Finance; Marketing; Human Resource Management; General Management; Banking; Economics; Tourism Administration & Management; Education; Law; Library & Information Science; Defence & Strategic Studies; Electronic Science; Corporate Governance; Industrial Relations; and emerging paradigms in allied subjects like Accounting; Accounting Information Systems; Accounting Theory & Practice; Auditing; Behavioral Accounting; Behavioral Economics; Corporate Finance; Cost Accounting; Econometrics; Economic Development; Economic History; Financial Institutions & Markets; Financial Services; Fiscal Policy; Government & Non Profit Accounting; Industrial Organization; International Economics & Trade; International Finance; Macro Economics; Micro Economics; Rural Economics; Co-operation; Demography: Development Planning; Development Studies; Applied Economics; Development Economics; Business Economics; Monetary Policy; Public Policy Economics; Real Estate; Regional Economics; Political Science; Continuing Education; Labour Welfare; Philosophy; Psychology; Sociology; Tax Accounting; Advertising & Promotion Management; Management Information Systems (MIS); Business Law; Public Responsibility & Ethics; Communication; Direct Marketing; E-Commerce; Global Business; Health Care Administration; Labour Relations & Human Resource Management; Marketing Research; Marketing Theory & Applications; Non-Profit Organizations; Office Administration/Management; Operations Research/Statistics; Organizational Behavior & Theory; Organizational Development; Production/Operations; International Relations; Human Rights & Duties; Public Administration; Population Studies; Purchasing/Materials Management; Retailing; Sales/Selling; Services; Small Business Entrepreneurship; Strategic Management Policy; Technology/Innovation; Tourism & Hospitality; Transportation Distribution; Algorithms; Artificial Intelligence; Compilers & Translation; Computer Aided Design (CAD); Computer Aided Manufacturing; Computer Graphics; Computer Organization & Architecture; Database Structures & Systems; Discrete Structures; Internet; Management Information Systems; Modeling & Simulation; Neural Systems/Neural Networks; Numerical Analysis/Scientific Computing; Object Oriented Programming; Operating Systems; Programming Languages; Robotics; Symbolic & Formal Logic; Web Design and emerging paradigms in allied subjects. ABSTRACT The objective of the current study is to survey the effect of the ownership structure on the auditing quality of the companies accepted in Tehran’s Securities Exchange. Therefore, by using the data collected from the study sample which includes 106 companies during a 5-year period from 2007 to 2012, this effect has been studied. The study methodology is in the applied form from the study objective point of view and it is of the descriptive-correlation type and the model’s variables relationship has been dealt with by making use of the Pierson correlation coefficient and to analyze the model logistic regression has been used. To test the ownership structure as the independent variable this structure was evaluated in three items which include ownership concentration, block ownership, and institutional ownership. The company size and the company leverage were chosen as the study control variables. The study results show that, generally, from among the three hypotheses of the study one is confirmed and it became clear that corporate ownership has a direct and significant effect on the audit quality of the companies doing business in Islamic Republic of Iran’s capital market and the ownership concentration and block ownership have a significant effect on the audit quality of the companies accepted in Tehran’s Securities Exchange. focuses on the ownership structure and that is because ownership structure is one of the company characteristics in order to scrutinize its effect on the audit quality. In the current study, the logistic regression has been used to test the models and finally it has been dealt with the models’ goodness of fitness and the interpretation of the test results. The experimental evidences obtained from the hypotheses tests are indicative of the direct and significant effect of corporate ownership on the audit quality of the companies which are active in Iran’s capital market and with the increase of the presence of corporate owners, audit quality is enhanced. Meanwhile, based on the obtained results ownership concentration and block ownership have a significant effect on the audit quality of the companies accepted in Tehran’s securities market but it has no effect on the corporate audit quality. Generally, from among the three hypotheses, one is confirmed and it became apparent that there is no significant relationship between the audit quality and ownership concentration. Therefore, the first hypothesis is rejected in 95% confidence level. The above finding shows that the concentration amount or the absence of the concentration in the ownership structure of the companies which are active in Iran’s capital market has no significant effect on the audit quality of these companies and it is minimally effective on the corporate audit quality. There is no significant relationship between the audit quality and the block ownership. Therefore, the second hypothesis is rejected in 95% confidence level. The above results are indicative that the presence of block owners in ownership structure of the companies doing trade in Iran’s capital market has no significant effect on their audit quality and the audit quality of these companies is not affected by the block ownership. There is a significant relationship between the audit quality and institutional (corporate) ownership. Therefore, the third hypothesis is confirmed in 95% confidence level. The experimental evidences obtained from the hypotheses tests indicate that corporate ownership has a direct and significant effect on the audit quality of the companies which are active in Iran’s capital market and with an increase in the corporate owners’ presence there would be an increase in these companies audit quality. While based on the results obtained, ownership concentration and block ownership have a significant effect on the audit quality of the companies accepted in Tehran’s securities market, but it has no significant influence on these companies audit quality.