Investigating the impact of the audit committee on the relationship between the quality of financial reporting and the creation of value for shareholders
Subject Areas : Commercial Management
Mehran Masoomikian
1
(Basir Abik University)
Arezoo Yegane
2
(Qazvin Non-Profit Karr University)
Keywords: The quality of financial reporting, the creation of shareholder value, the independence of the audit committee, the expertise of the members of the audit committee,
Abstract :
The purpose of the present study is to investigate the effect of the audit committee on the relationship between the quality of financial reporting and value creationIt is the shareholders. In terms of the inference method, this research is descriptive-analytical. Descriptive research whatIt describes and interprets without interfering. This type of research involves collecting information for the purpose of testingThe hypothesis or answer to the questions is related to the current situation of the subject under study. For this important research statistical community,The companies admitted to Tehran Stock Exchange during the years 2011-2011 (1 year) that meet the necessary conditionshave According to the limits defined in the research of eligible companies, 821 companies and 361 years - observationwas collected After collecting the information, the data and figures were analyzed with the Eviuse program; The result of the first hypothesis testThe research showed that the quality of financial reporting has a positive and significant effect on the creation of shareholder value. Also, the independence of the audit committee and the expertise of the members of the audit committee on the relationship between the quality of financial reporting and the creation of shareholder valueIt has a strengthening effect.
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