An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management
Author(s):
Abstract:
The novelty and mandatory rules about establishing of the audit committee in Iranian listed companies as one of the important part of corporate governance are controversial subject. It has been important especially when the real earnings management is involved. It is due to thepossibility of the detection of real earning management that is low in comparison with accrual earning management. In companies this research intend to investigate about audit committee characteristic and real earning management in Iranian listed companies. So we gather data about 112 listed companies of TSE during 1392 year and analysis them with cross-sectional regression. In general our findings show that there is a significant relationship between audit committee characteristics and real earnings management. Also our findings help to TSE policy maker for reporting and enforcement of audit committee charter. It indicates also that there is a vital need for applying of corporate governance rules in Iranian listed companies.
Keywords:
Language:
Persian
Published:
Journal of Empirical Studies in Financial Accounting, Volume:12 Issue: 46, 2015
Pages:
130 to 154
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