M.A. Thesis:

Internal corporate governance and audit quality with a moderate role of ownership concentration

Abstract The study of different dimensions of corporate governance and its impact on accounting variables are issues that have been given particular attention in accounting literature. The main objective of this research is to determine the effect of domestic corporate governance on audit quality with the moderating role of ownership concentration in Tehran Stock Exchange. Among different mechanisms of corporate governance, five criteria include the independence of the board of directors, the size of the board of directors, The independence of the audit committee, the expertise of the audit committee and the duration of the internal auditor's audit, have been selected as internal mechanisms of corporate governance, and their impact on audit quality has been tested. This research was conducted for a 5-year period from 92 to 96 years. Sample data of the studied companies was analyzed by analyzing the Excel software using the software of the ivyz. The results of the research showed that there is a negative and significant relationship between the four characteristics of board independence, the size of the board of directors, the independence of the audit committee and the expertise of the audit committee, and only between the auditor's tenure period Internal and audit quality have a positive and significant relationship, and since the quality of audit in this study is audit fees, so proper corporate governance has reduced the audit fee, and in Particularly, due to its inadequate use and its ineffectiveness in Iran, the internal audit process may have resulted in this. Also, the results showed that ownership concentration correlates the relationship between all variables positively. Keywords:

Keywords: Internal Corporate Governance, Audit Quality, Ownership