جستجوی مقالات مرتبط با کلیدواژه "تخصص مالی" در نشریات گروه "حسابداری"

The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees and audit quality. In order to achieve the goal of the research, a sample equal to 99 companies admitted to the Tehran Stock Exchange during the period from 2015 to 2023, equivalent to 792 company-years, was analyzed using multiple regression analysis based on combined data. The findings showed that the companies whose heads of the audit committee have financial expertise are more likely to choose the audit organization and audit institutions with quality control A as their independent auditors. Also, according to the findings, the financial expertise of audit committee heads leads to an increase in audit fees and audit quality. However, this study did not identify a significant relationship between the audit committee chairman's experience with auditor selection and audit fees, but a positive and significant relationship between the audit committee chairman's experience on audit quality was identified. The findings of this study contribute to the literature by documenting that financial expertise and experience of audit committee heads are important for improving the audit process and audit quality.

The board of directors is considered as one of the most important effective dimensions of corporate governance due to having a key mechanism to reduce the conflict between shareholders and managers, as a tool to prevent the conflict of interests between the bank and the law regulator. The purpose of this study was to investigate the effect of characteristics of audit committee on the performance of banks. The statistical population of the research was the banks admitted to the Tehran Stock Exchange, which were examined in a 7-year period between 1394 and 1400. Four dependent variables were used in the present study to measure the performance of banks. The results of the research hypotheses test showed that there was a positive and significant effect between the financial expertise of the audit committee and the return on assets, but the independence, size and proportion of women in the audit committee did not have a significant effect on the return on assets. Finally, independent variables had the greatest impact on banks' operating profit ratios.

Tax compliance and profit smoothing is generally the relationship between financial accounting income and taxable income. The purpose of this study is to investigate the role of audit committee characteristics on the relationship between tax compliance and earnings smoothing in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is a significant inverse relationship between tax compliance and earnings smoothing; The independence of the audit committee and financial expertise also influence this relationship; But the size of the audit committee does not affect the relationship between tax compliance and profit smoothing.

Audit quality is described as a control system, the auditing ability to identify and report material misstatements in the financial statements, and the reduction of information asymmetries between management and shareholders. The purpose of this study is to investigate the effect of ownership type on the relationship between the rating of the auditing firm and the quality of auditing in companies listed on the Tehran Stock Exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 120 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that there is a significant and positive relationship between the ranking of auditing firms and the size of the auditing firm (number of partners of the auditing firm) and the audit fee. The results also showed that public ownership does not affect the relationship between the ranking of audit firms and the size of the auditor; But it has a significant and inverse effect on the relationship between the ranking of audit firms and audit fees.

Information is the most important source of decision-making, and its important role in the capital market makes it the most important asset. The auditing profession provides useful data for potential investors to have informed decisions by providing information for companies in the form of financial statements. However, the speed of reaction and the right decision by investors depend on the qualitative characteristics of financial statements; and the most important one is timely access to information. According to the theoretical foundation of financial reporting, timely access to information is one of the limitations of financial reporting that overshadows the achievements of qualitative reporting characteristics. Timely annual financial reporting, as an information advantage, remains at the center of investors' attention. On the other hand, the various characteristics of the audit committee chair can overshadow the effectiveness of information disclosure outside and play an effective role in timely financial reporting. The purpose of this study is to investigate the impacts of financial expertise and empirical features of audit committee chairman on timely financial reporting.

Method:

 The statistical population of the study was all the companies listed on the Tehran Stock Exchange during a 6-year period from 2013 to 2018. To test the research hypotheses, we used the OLS model with robust standard errors. Also, to control the confounding effects of industries and different years, we added dummy variables to the regression models. We could examine the confounding influences of industries and years, and the model fits correctly.

Results:

The results show that there is no significant relationship between financial expertise and empirical features of the audit committee chairman with a delay in the audit report. Also, the additional results obtained from the robustness test strongly support the results of the principal research model. Therefore, there is not enough evidence to support the research hypotheses.

Conclusion:

The results of the data analysis indicate that the financial expertise and the tenure of the Audit Committee chairman do not help to improve the timeliness of financial reporting. The results also show that the measures of corporate governance concerning the audit committee do not display the expected performance in the companies listed on the Tehran Stock Exchange. The emergence of audit committees as well as the internal audit profession, which complements audit committees, can be a reason for this issue. Lack of knowledge and the necessary basic training, lack of clear instructions, the incomplete formation of audit committees and internal audit unit, and lack of full support of the company's senior management of the internal audit unit can be the reasons for the lack of impact. Over time, we expect more experiences and future reforms of audit committees to become more efficient and effective and to play a prominent role in improving corporate governance indicators.

This study seeks to examine the impact of the financial expertise of audit committee members on the relationship between business strategy and corporate tax avoidance. To assess the type of companies' applied strategy (aggressive or defensive), the Ittner and Larcker (1997) scoring system was used. For this purpose, effective tax rate (ETR) and book tax differences (BTD) were used for assessing tax avoidance and the ratio of financial experts to the number of audit committee members was used to calculate the financial expertise of audit committee members. The sample consists of 154 companies listed in Tehran Stock Exchange during 2015 - 2019. Collected data were analyzed using panel data multivariate regression model. The results showed that audit committee financial experts play only advisory role (tax avoidance promote) for defensive companies. Moreover, results indicate that accounting experts do like role of audit committee financial experts and they don’t play their supervision role in the tax planning for aggressive companies.