M.A. Thesis:

Focusing on Ownership٫ Accounting and Market-based Conservatism: The Role of Audio Quality

This study examines the moderating role of audit quality on the relationship between ownership concentration and accounting conservatism. The present study is applied in terms of its purpose and the data collection method is post-event research. The statistical population of this study was all companies listed on the Tehran Stock Exchange between 2015 and 2021. The statistical sample of the study was selected using the systematic exclusion method and considering the limitations of sample selection to 128 companies. The research data analysis was performed using the fixed effects data method and using the Eviews software. The results showed that there is a significant relationship between ownership concentration and accounting conservatism. Audit quality has a moderating role on the relationship . The results showed that there is a significant relationship between ownership concentration and accounting conservatism. Audit quality has a moderating role on the relationship between ownership concentration .and conservatismbetween ownership concentration and conservatism.

Keywords: Ownership concentration, Family ownership concentration, Government ownership concentration, Account