Developing Framework for Evaluating the Performance of the Audit CCommittee Using the Meta-combination Method
Subject Areas :Jafar Babajani 1 , Ghasem Bulu 2 , Vajhollah Ghorbanizadeh 3 , Alireza Javadipour 4
1 - Department of Accounting, Allameh Tabatabai University, Tehran, Iran. Corresponding Author
2 - Department of Accounting, Allameh Tabatabai University, Tehran, Iran
3 - Department of Governmental Management, Allameh Tabatabai University, Tehran, Iran
4 - Department of Accounting, Allameh Tabatabai University, Tehran, Iran
Keywords:
Abstract :
Abstract The audit committee plays an important role in implementing the corporate governance system, and evaluating its performance is essential to determine the improvement of activities and increase its efficiency and effectiveness. Due to the lack of a clear framework for evaluating the performance of the audit committee in Iran, the present study has tried to provide a systematic framework for evaluating the performance of the audit committee. The present study is considered as a development research in terms of purpose and for conducting research, the qualitative research method has been used and among the qualitative research methods, the meta-combined method has been used. In order to achieve the objectives of the research, research conducted over a period of 30 years (1993 to 2022) and 513 articles were reviewed and finally 76 articles that received the necessary points has been analyzed using the Sandelsky and Barroso meta-combination method. The research findings provide 95 indicators, 15 components and 3 dimensions to evaluate the performance of the audit committee. Finally, using Shannon entropy method, the level of support of previous research findings from the present research findings is determined and also suggestions for future research are presented.
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فهرست منابع
نیکبخت، محمدرضا و مریم قدس، (1398)، "ارائه مدل ارزیابی عملکرد حسابرسی داخلی در ایران"، پژوهشهای تجربی حسابداری، شماره 33، صص 101-129
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یادداشتها
1 Gorshunov et al
2 DeZoort et al
3 Hambrick et al
4 Cascio & Aguinis
5 Arnold & Feldman
6 Prendergast & Topel
7 Noe et al
8 Snell & Bohlander
9 Wo et al
10 Public Company Accounting Oversight Board
11 Sandelowski and Barroso
12 Critical Appraisal Skills Programme Rubric
13 Sarbanes Oxley Act
14 Blue Ribbon Committee
15 Securities and Exchange Commission
16 Raghounandan et al
17 Rupley et al
18 Archambeault & DeZoort
19 Ghosh et al
20 Ghafran & Yasamin
21 Kapkiyay et al
22 Beasley et al
23 Sheperdson
24 Al-okaily & Ben Yusef
25 Collier & Gregory
26 Batwah et al
27 Obermier et al
28 Zaman et al
29 Sarens et al
30 Kalbers & fogarti
31 Karmanou & Vafeas
32 Oradi & Izadi
33 Schmidt & Wilkins
34 Sultana et al
35 Alhababsah & Yekini
36 Buallay et al
37 Rainsbury et al
38 Management discussion and analysis
