AbstractOne of the most important reported information for stakeholder decision making is accounting profit and the main role of effective and credible transfer of information to outsiders can be considered as financial reporting. Auditing and management system in compa More
AbstractOne of the most important reported information for stakeholder decision making is accounting profit and the main role of effective and credible transfer of information to outsiders can be considered as financial reporting. Auditing and management system in companies listed on the Tehran Stock Exchange. The present study is an applied research in terms of purpose and quasi-experimental research in the field of positive accounting research in terms of data collection method, which has been done using the fixed effects method in estimating the model. The statistical population of this study includes all companies listed on the Tehran Stock Exchange the period of 1394 to 1399. The sample of the present study consists of 187 companies. The necessary data for testing the research hypothesis has been extracted by referring to the announcements of the companies' audit committees, the new Rahavard software, the financial statements and the website of the stock exchange and other related databases. The data were also analyzed using Eviews econometric software. The research findings show that the quality indicators of audit committees include independence, number and financial expertise of members and governance system indicators including independence and number of board members. Management, stability and duality of CEO role have a significant effect on profit awareness.
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