The impact of financial expertise of Audit committee on the Companies Information Environment

The present study is about an investigation of the impact of financial expertise of audit committee on the information environment of the companies. Although there are several methods for the measuring of IE in the accounting and finance literature. However in this research by considering different...

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Autores principales:	Hossein Fakhari (Ph.D), Yasser Rezaei Pitenoei
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	companies information environment comprehensive index of information environment financial expertise of audit committee Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/0a8d92e487be4f908515605f090c48f6
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spelling	oai:doaj.org-article:0a8d92e487be4f908515605f090c48f62021-11-04T19:53:13ZThe impact of financial expertise of Audit committee on the Companies Information Environment2008-89142476-292X10.22103/jak.2017.10136.2370https://doaj.org/article/0a8d92e487be4f908515605f090c48f62017-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1760_78969e2d295616444d47a5ac3b0fb8ff.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe present study is about an investigation of the impact of financial expertise of audit committee on the information environment of the companies. Although there are several methods for the measuring of IE in the accounting and finance literature. However in this research by considering different results, presented in a comprehensive index using mathematical method measure IE. With this aim, the impact of financial expertise of audit committee on the IE during 2012-2015 after the approval of guideline, about 121 companies by the panel data analysis show, there is positive relationship among financial expertise and IE. Our findings show this characteristic is important in the company. The financial expertise is character which affects on the effectiveness of audit committee and finally improves the information environment of companies.Hossein Fakhari (Ph.D)Yasser Rezaei PitenoeiShahid Bahonar University of Kermanarticlecompanies information environmentcomprehensive index of information environmentfinancial expertise of audit committeeAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 3, Pp 81-112 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	companies information environment comprehensive index of information environment financial expertise of audit committee Accounting. Bookkeeping HF5601-5689
spellingShingle	companies information environment comprehensive index of information environment financial expertise of audit committee Accounting. Bookkeeping HF5601-5689 Hossein Fakhari (Ph.D) Yasser Rezaei Pitenoei The impact of financial expertise of Audit committee on the Companies Information Environment
description	The present study is about an investigation of the impact of financial expertise of audit committee on the information environment of the companies. Although there are several methods for the measuring of IE in the accounting and finance literature. However in this research by considering different results, presented in a comprehensive index using mathematical method measure IE. With this aim, the impact of financial expertise of audit committee on the IE during 2012-2015 after the approval of guideline, about 121 companies by the panel data analysis show, there is positive relationship among financial expertise and IE. Our findings show this characteristic is important in the company. The financial expertise is character which affects on the effectiveness of audit committee and finally improves the information environment of companies.
format	article
author	Hossein Fakhari (Ph.D) Yasser Rezaei Pitenoei
author_facet	Hossein Fakhari (Ph.D) Yasser Rezaei Pitenoei
author_sort	Hossein Fakhari (Ph.D)
title	The impact of financial expertise of Audit committee on the Companies Information Environment
title_short	The impact of financial expertise of Audit committee on the Companies Information Environment
title_full	The impact of financial expertise of Audit committee on the Companies Information Environment
title_fullStr	The impact of financial expertise of Audit committee on the Companies Information Environment
title_full_unstemmed	The impact of financial expertise of Audit committee on the Companies Information Environment
title_sort	impact of financial expertise of audit committee on the companies information environment
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/0a8d92e487be4f908515605f090c48f6
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The impact of financial expertise of Audit committee on the Companies Information Environment

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