Audit Committee Characteristics and Audit Reporting Readability
Autor: | Razieh Alikhani, Mehdi Maranjory, Samane Davoudi |
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Jazyk: | perština |
Rok vydání: | 2021 |
Předmět: | |
Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 28, Iss 1, Pp 80-101 (2021) |
Druh dokumentu: | article |
ISSN: | 2645-8020 2645-8039 |
DOI: | 10.22059/acctgrev.2021.303906.1008381 |
Popis: | Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method. The Statistic population includes listed firms in the Tehran Stock Exchange during 2014 to 2018 with 72 firms as sample. Results: This research, which has used panel data with fixed effects, indicates the analysed results of the firm data using multivariate regression method that there is not a significant relationship between audit committee size, audit committee independence and audit committee financial Expertise with Audit reporting readability. Conclusion: Despite the lack of a significant relationship between Audit committee size, audit committee independence and audit committee financial expertise with audit reporting readability need attention to the effectiveness of audit committees’ characteristics is very important. |
Databáze: | Directory of Open Access Journals |
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