A survey of the effect of the existence of the audit committee on the attraction of investors for investors for investment in accepted corporations in Tehran stock exchange market.
Subject Areas : Management AccountingGhodrat-Allah Talebnia 1 , HAMIDREZA VAKILI FARD 2 , Mansoore Shahsavari 3
1 - (نویسنده مسئول و طرف مکاتبات
2 - ندارد
3 - ندارد
Keywords: Audit Committee, Attracting investors trust, the number of transactions, the
, 
, volume transactions, Efficiency,
Abstract :
Changes incurred in the developed countries, in recent years have madeindependence of auditors in relation to management while ouditng . One of thesechanges is to use audit committee as a monitoring factor on financial reportingprocess.In many countries of the world, audit committies are widely being used in thefirms. However; In our country, not only audit committees arenot used, also noresearch has been canducted to see if they are necessary.The purpose of this research is to identify the effects of audit committees oninvestors investment in security exchanges.Four hypotheses have been made based on abave-mentioued questions. Theinformation needed to test hypotheses has come from reliable scientific texts andarticles as well as 6 generally questions to gether with 26 technical questions in theform of a questionnaire. The resulted information from the questionnaire was tested,analyzed and interpreted in the parts:In the first part through deseriptive statistics , the general information of thequestionnaire was tested. In the second part through inferential statistics , a t-test anda chi-squre were used to test the hypotheses of the study. The results show that thehypotheses were confirmeal in 95% level of significance. So, there is relationshipbetween the existence of audit committee and attracting investors trust, the number oftransactions, the volume transactions and the efficiency of companies securityexchanges in Tehran. As a result, investore are recommended to trustin and invest inthese companies