1
Faculty member, Faculty of Accounting, University of Kurdistan (UOK), Sanandaj, Iran
2
MSC. Accounting, University of Kurdistan, Sanandaj, Iran
10.22034/iaar.2021.141675
Abstract
The issues of audit quality and audit committee have received huge consideration from the auditing profession, the general public population and the government controllers particularly after the prominent corporate outrages in firms like Enron, Global Crossing, Tyco, and WorldCom. These concerns discourage investors to invest in foreign and local businesses. The primary objective of the current study is to explore the relation between board characteristics and audit committee characteristics on audit quality in companies Listed on the Tehran Stock Exchange. In terms of purpose. This study is practical and it is descriptive-correlative in terms of nature, in order to achieve the purpose and by systematic elimination sampling method, 79 firms selected as a final sample during 1391 to 1396 which in general 6and examine the hypothesis we have been used the Logistic Regression method and panel data. The findings of the study show that there is a positive and significant relationship between Audit committee expertise and audit quality, also there is a positive and significant relationship between Audit committee independence and audit quality. Also, the findings show that there is positive and significant relationship between Non - Executive Directors and audit quality. In addition, the results of the research show that there is a negative and significant relationship between dual duty executive board director and audit quality. Also, there is a negative and significant relationship between board change and audit quality. The findings show that there is not a significant relationship between educational degree and audit quality.
Jameie, R., & Hoseini, A. (2021). The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange. Accounting and Auditing Research, 13(51), 59-80. doi: 10.22034/iaar.2021.141675
MLA
Reza Jameie; Asrin Hoseini. "The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange". Accounting and Auditing Research, 13, 51, 2021, 59-80. doi: 10.22034/iaar.2021.141675
HARVARD
Jameie, R., Hoseini, A. (2021). 'The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange', Accounting and Auditing Research, 13(51), pp. 59-80. doi: 10.22034/iaar.2021.141675
VANCOUVER
Jameie, R., Hoseini, A. The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange. Accounting and Auditing Research, 2021; 13(51): 59-80. doi: 10.22034/iaar.2021.141675
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