1
PhD of Commercial Management, University of Semnan, Iran
2
Master of Accounting, University of Mazandaran, Babolsar, Iran
3
Master of Accounting in University of Parandak, Iran
Abstract
Audit Committee is one of corporate governance that there are very little evidence about the role and characteristics in evaluating business unit performance. Hence, the purpose of this study was to investigate the relationship between audit committee characteristics and performance metrics. Accordingly, information of the 91 companies listed on the Tehran Stock Exchange during 1391-1393 have cross-sectional. The results indicated that there is a significant negative relationship between the independence and expertise of accounting, audit committee members with performance metrics including return on assets, return on equity and Tobin's Q ratio.
khoeini, B., Faghih, M., & Shafiee, M. (2018). The Relationship between Audit Committee Characteristics and Performance Metrics. Accounting and Auditing Research, 10(40), 105-126.
MLA
Behdad khoeini; Mohsen Faghih; Mehrdad Shafiee. "The Relationship between Audit Committee Characteristics and Performance Metrics". Accounting and Auditing Research, 10, 40, 2018, 105-126.
HARVARD
khoeini, B., Faghih, M., Shafiee, M. (2018). 'The Relationship between Audit Committee Characteristics and Performance Metrics', Accounting and Auditing Research, 10(40), pp. 105-126.
VANCOUVER
khoeini, B., Faghih, M., Shafiee, M. The Relationship between Audit Committee Characteristics and Performance Metrics. Accounting and Auditing Research, 2018; 10(40): 105-126.
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