Audit Committee Characteristics and Audit Reporting Readability
Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method. The Statistic population incl...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
| Publié: |
University of Tehran
2021
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/63baeb3cdb83486fbbd5d3a25e28c75a |
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| Résumé: | Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability.
Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method. The Statistic population includes listed firms in the Tehran Stock Exchange during 2014 to 2018 with 72 firms as sample.
Results: This research, which has used panel data with fixed effects, indicates the analysed results of the firm data using multivariate regression method that there is not a significant relationship between audit committee size, audit committee independence and audit committee financial Expertise with Audit reporting readability.
Conclusion: Despite the lack of a significant relationship between Audit committee size, audit committee independence and audit committee financial expertise with audit reporting readability need attention to the effectiveness of audit committees’ characteristics is very important. |
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