The Effect of Audit Committee Characteristics on the Financial Statements Quality

Document Type : Original Article

Authors

1 Assistant Professor of Accounting and and Member of Hasht Behesht Higher Education Institute, Isfahan, Iran

2 M.A. Student of Accounting, Hasht Behesht Higher Education Institute, Isfahan, Iran

Abstract

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.

Keywords

Journal of Iranian Accounting Review
Volume 3, Issue 12
December 2016
Pages 43-64

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