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...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Razieh Alikhani, Mehdi Maranjory, Samane Davoudi
Formato:	article
Lenguaje:	FA
Publicado:	University of Tehran 2021
Materias:	audit committee size audit committee independence audit committee financial expertise audit reporting readability Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/63baeb3cdb83486fbbd5d3a25e28c75a
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:63baeb3cdb83486fbbd5d3a25e28c75a
record_format	dspace
spelling	oai:doaj.org-article:63baeb3cdb83486fbbd5d3a25e28c75a2021-11-14T05:27:56ZAudit Committee Characteristics and Audit Reporting Readability2645-80202645-803910.22059/acctgrev.2021.303906.1008381https://doaj.org/article/63baeb3cdb83486fbbd5d3a25e28c75a2021-05-01T00:00:00Zhttps://acctgrev.ut.ac.ir/article_80585_a2c2b13b5bf973434ec4221352f5efdd.pdfhttps://doaj.org/toc/2645-8020https://doaj.org/toc/2645-8039Objective: 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.Razieh AlikhaniMehdi MaranjorySamane Davoudi University of Tehranarticleaudit committee sizeaudit committee independenceaudit committee financial expertiseaudit reporting readabilityAccounting. BookkeepingHF5601-5689FinanceHG1-9999FAبررسی‌های حسابداری و حسابرسی, Vol 28, Iss 1, Pp 80-101 (2021)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit committee size audit committee independence audit committee financial expertise audit reporting readability Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
spellingShingle	audit committee size audit committee independence audit committee financial expertise audit reporting readability Accounting. Bookkeeping HF5601-5689 Finance HG1-9999 Razieh Alikhani Mehdi Maranjory Samane Davoudi Audit Committee Characteristics and Audit Reporting Readability
description	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.
format	article
author	Razieh Alikhani Mehdi Maranjory Samane Davoudi
author_facet	Razieh Alikhani Mehdi Maranjory Samane Davoudi
author_sort	Razieh Alikhani
title	Audit Committee Characteristics and Audit Reporting Readability
title_short	Audit Committee Characteristics and Audit Reporting Readability
title_full	Audit Committee Characteristics and Audit Reporting Readability
title_fullStr	Audit Committee Characteristics and Audit Reporting Readability
title_full_unstemmed	Audit Committee Characteristics and Audit Reporting Readability
title_sort	audit committee characteristics and audit reporting readability
publisher	University of Tehran
publishDate	2021
url	https://doaj.org/article/63baeb3cdb83486fbbd5d3a25e28c75a
work_keys_str_mv	AT raziehalikhani auditcommitteecharacteristicsandauditreportingreadability AT mehdimaranjory auditcommitteecharacteristicsandauditreportingreadability AT samanedavoudi auditcommitteecharacteristicsandauditreportingreadability
_version_	1718429900225904640

Audit Committee Characteristics and Audit Reporting Readability

Ejemplares similares