فهرست مطالب آوا علایی

The re-presentation of financial statements is an event that attracts the attention of investors, and the re-presentation of financial statements is a factor that can place the reliability of published financial information in an aura of uncertainty and also mislead investors, so The existence of annual adjustments in successive periods and its prevalence among Iranian companies harms the credibility of financial statements and causes inefficient allocation and distribution of wealth in the society and reduces people's trust in capital markets. The forecasts provided by managers about the profitability of companies in the future period have valuable capabilities that help investors to make optimal decisions. Like other information, the value of these forecasts depends on their accuracy and believability from the perspective of investors. The purpose of this research is to investigate the effect of management forecasting accuracy on the relationship between the diversity of the audit committee and renewal of financial reports in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the companies admitted to the stock exchange in the period of 8 years from 1392 to 1399, and a total of 101 companies were studied through systematic elimination sampling. The dependent variable of this research is the re-presentation of financial statements and the independent variable is the diversity of the audit committee and the adjusting variable is the accuracy of the profit forecast. Logistic regression was used to test research hypotheses. The findings of the research showed that there is a negative and significant relationship between the diversity of the audit committee and the re-presentation of financial statements. Also, the accuracy of the profit forecast does not affect the relationship between the diversity of the audit committee and the renewal of financial statements. Therefore, in companies with an audit committee with a female member, the company's financial affairs will be monitored in a more favorable way, which will reduce the re-presentation of financial statements.