List of Articles Peyman  Amini

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures
  Peyman Amini Mohammad Omid Akhgar  Akhgar koorosh morovati
  The most important and valuable financial information that disclosed on time can be effective for the users and decision makers. The forward-looking information disclosed kind of information that can affect users' decisions. Forward-looking information can reduce the in More

  The most important and valuable financial information that disclosed on time can be effective for the users and decision makers. The forward-looking information disclosed kind of information that can affect users' decisions. Forward-looking information can reduce the information gap between firms and investors by improving the anticipation of future earnings and investment decisions. Different factors such as audit committee and the audit quality, can affect the forward-looking information disclosures. The purpose of this study is to investigate the relationship between audit committee accounting expertise and forward-looking information disclosure with the emphasis on the role of audit quality of accepted firms in Tehran Exchange Stock. For this purpose, 114 firms selected as statistical sample by using the systematic sampling from among firms accepted in the TSE during 2011-2017. In general 794 firm-year observations were considered to be analyzed. An OLS regression and panel data method is considered for studying the relationship between variables and testing the hypotheses. The results show that there is a positive and significant relationship between audit committee accounting expertise and forward-looking information. Also, the effect of audit quality on the relationship between audit committee accounting expertise and forward-looking information is significant too. Manuscript profile