List of Articles Audit Committee Efficiency

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  1 - The Effective Factors on Efficient Audit Committee
  یونس امجدیان رضا غلامی جمکرانی
  10.30495/jdaa.2022.693173
  Abstract Audit committees are one of the main pillars of corporate governance, the efficiency of which is of considerable importance in achieving the goals of this system. The purpose of this study is to develop a model for evaluating the performance of audit committee More

  Abstract Audit committees are one of the main pillars of corporate governance, the efficiency of which is of considerable importance in achieving the goals of this system. The purpose of this study is to develop a model for evaluating the performance of audit committees on a local basis. The present research method was qualitative and data were collected through interviews with experts in the field of auditing. In the present study, the text of the initial interviews was studied according to the objectives of the research. The theme analysis method has been used so as to analyze the data .The results showed sixteen factors including: sufficient experience; having financial and non-financial experience; influence and power of audit committee members; presence of independent auditors in the audit committee; publishing annual reports of audit committee performance to shareholders;  publishing report of board minutes; size The audit committee; scheduled reports to the board: reporting on past events; the number of audit committee meetings; tenured of audit committee; independence of the audit committee; the establishment of an efficient internal audit unit to corporate with audit committee; the establishment of an administrative procedure for reviewing documents; raising the awareness of the audit committee and providing additional training for audit committee members lead to audit committees. Manuscript profile