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

Received: 2022-09-23 Accepted : 2022-11-24 Published : 2022-12-22

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.

References:

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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