Audit Committee Characteristics, Ownership Structure and Classification Shifting

Document Type : Original Article

Authors

1 Department of accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Kurdistan, Iran

2 Ph.D Candidate in Accounting, Imam Khomeini International University, Qazvin, Iran

3 M.A. of Accounting, Allameh Tabataba'i University, Tehran, Iran

10.22034/iaar.2023.190984

Abstract

The purpose of this study is to investigate the effect of Audit Committee Characteristics on the relationship between ownership structure and Classification shifting. In this study, the effect of the characteristics of the audit committee on the relationship between ownership structure and Classification shifting was investigated.
The present sample of the present study includes 105 companies listed on the Tehran Stock Exchange in the period 1394 to 1398. In order to test the research hypotheses, multiple regression method has been used.
The results show that there is a negative and significant relationship between institutional shareholders and Classification shifting and the independence of the audit committee weakens this relationship. While the expertise of the audit committee does not affect this relationship. There is also a positive and significant relationship between government owners and Classification shifting. While the expertise of the audit committee weakens this relationship and the independence of the audit committee has no effect on the relationship.
These findings also indicate that in the presence of institutional and government stakeholders, the characteristics of the audit committee cannot be a mitigating factor in earnings management by Classification shifting.

Keywords

References

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Accounting and Auditing Research
Volume 15, Issue 60
January 2024
Pages 107-128

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