نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری مؤسسه آموزش عالی هشت بهشت اصفهان، اصفهان، ایران
2 دانشجوی کارشناسیارشد حسابداری مؤسسه عالی هشت بهشت اصفهان، اصفهان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In this study characteristics such as independence of the Audit Committee, Members, expertise, management experience of members and the number of members of the Audit Committee were examined on the quality of financial statements. This study is part of an experimental and correlational basic research. The information required of companies financial statements based on the Tehran Stock Exchange and other resources including Rah-avard software. Usings the systematic elimination method, 121 companies in the period 1392 to 1393 were studied. To analyze the data mining results, Eviews software 8 and Excel were used. In this study, the quality of the financial statements of earnings management variable is used, The results of the study showed no correlation between management profit and characteristics such as independence of the Audit Committee, Members expertise, management experience with management members and members of the Audit Committee there is no profit.
کلیدواژهها [English]
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