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:: year 13, Issue 52 (2021) ::
fa 2021, 13(52): 53-83 Back to browse issues page
Modeling the effective factors on the audit committee and investigating the effect of these factors on the main duties of the audit committee
Zahra Mohammadrezaei1 , Azita Jahanshad * 1, Farzaneh Heidarpoor1
1- Faculty of Accounting, Central Azad University of Tehran ,Tehran ,Iran.
Abstract:   (2989 Views)
The audit committee is one of the main elements of the management system of the companies, which provides the reasons for the strengthening and health of the financial reporting. The effective audit committee, as a determining factor in the financial reporting process, increases the credibility of the audited financial statements. and to some extent prohibits the management from daring actions. For this purpose, in this research, a model for the effectiveness of audit committees has been presented. First, using the grounded theory method and interviews with experts, the factors affecting the effectiveness of audit committees were identified, and after obtaining the research model and finally confirming the model, a questionnaire was prepared according to the identified factors. The questionnaire was completed by the members of the audit committees of the companies and the partners of the audit institutions that are members of the Certified Public Accountants Society of Iran located in Tehran, and then using the method of structural equations, the effect of these factors on the three main tasks of the audit committee, i.e. the quality of financial reporting, the quality of disclosure and The timeliness of information. The findings of the research indicate that there is a positive and significant relationship between the factors influencing the audit committee and the quality of financial reporting, the quality of disclosure and the timeliness of information.

 
Article number: 3
Keywords: Audit Committees, Audit Committee Charter, Ground Theory, Effectiveness
Full-Text [PDF 982 kb]   (106 Downloads)    
Type of Study: Research | Subject: Special
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mohammadrezaei Z, jahanshad A, heidarpoor F. Modeling the effective factors on the audit committee and investigating the effect of these factors on the main duties of the audit committee. fa 2021; 13 (52) : 3
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year 13, Issue 52 (2021) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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