Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality.

Subject Areas : Investments

Seyed Hossein Nasle Mosavi ¹ , Ebrahim Enayatpour Shiadeh ² , Arash Azinfar ³

1 - Departm ent Of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
2 - Department Of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
3 - Department Of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran

Received: 2021-08-18 Accepted : 2022-02-20 Published : 2022-02-20

Keywords: Financial Reporting Quality, Audit Quality, Audit Committee,

Abstract :

Financial Reporting Quality is one of the most important effective factors in decision making of investors. Therfor, The main objective of this study was to Relationship Between characteristics of the Audit committee and financial reporting quality proxied by accrual quality. To Further clarify the mentioned links, this study empiricaly assesses the moderating effect of audit quality. This study is based on a sample consisting of 120 in the companies listed in Tehran Stock Exchange. The sample of the research consists of 120 companies listed on Tehran stoch exchange during the period from 2014 – 2019. This study has applied multiple regression to test hypotheses and EVIEWS 10 software is used for analysis of data. The findings showed that Findings showed that there is a positive and significant relationship between the characteristics of the audit committee and the quality of financial reporting. Also, audit quality has a positive and significant effect on the relationship between the characteristics of the audit committee and the quality of financial reporting.

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