List of Articles audit committee independence

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  1 - Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information
  Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri
  The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relatio More

  The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relationship between audit committee characteristics and financial information quality. Hence, this research utilizes board independence, the board size, and duality as proxies for board structure. The research population composes of total companies listed in the TSE and the sample consists of 143 companies listed in the TSE. The multivariate linear regression is used for testing the hypothesis of the research. The results suggest that there is a positive relationship between audit committee characteristics and financial information quality. Also, the results showed that among board structure variables, only board size has a moderating role in the relationship between audit committee characteristics and financial accrual quality. Manuscript profile
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  2 - The Effect of Governance Mechanisms on Tax Aggressiveness
  Zahra Mardani Afsaneh Soroushyar
  Tax aggressiveness is often expressed as the reduction of taxable income through tax planning activities and measures, which can be done legally or illegally. The issue of aggressive tax policies is more relevant in relation to companies whose ownership is separated fro More

  Tax aggressiveness is often expressed as the reduction of taxable income through tax planning activities and measures, which can be done legally or illegally. The issue of aggressive tax policies is more relevant in relation to companies whose ownership is separated from management. Therefore, one of the problems faced by the shareholders and the board of directors is to find managerial methods and incentives to minimize agency expenses. One of these methods is corporate governance mechanisms. Therefore, the purpose of this research is to investigate the impact of corporate governance mechanisms on tax aggressiveness. In order to achieve this goal, four hypotheses were formulated. To test the hypotheses using the systematic elimination method; A sample consisting of 167 companies was selected from among the companies listed in the Tehran Stock Exchange during the years 2014 to 2021, and a regression model based on composite data was used. The results of the research show that the board independence reduce the tax aggressiveness. But the board size does not have a significant effect on tax aggressiveness. Also, the audit committee independence and expertise reduce the tax aggressiveness. Manuscript profile