جستجوی مقالات مرتبط با کلیدواژه « تخصص مالی اعضای کمیته حسابرسی » در نشریات گروه « حسابداری »

Restatement on the capital market contains important information for investors and capital market actors, but contrary to how Restatement reflects a failure in the past, it can contain useful information about the firms that will improve the financial statements quality. existence or absence of quality of financial statements is one of the topics that have been overlooked in current research, so in this study, a model to measure the increasing quality of restatement by the emphases the role of the audit committee characteristics and information asymmetry Will be provided. The sample of the present study consists of 108 firms during 2012 and 2018 Which was selected by systematic elimination method. The results showed that audit committee characteristics (the existence or absence of the audit committee, the independence of the audit committee and financial expertise of members of the audit committee) has a positive effect on restatement. And also, information asymmetry, has a significant effect on the quality of restatement.

Thewaveofscandalsandcollapsesoflargefinancialinstitutions and firms in the world leads to create new corporate governance rules, and one of the most important ones is the necessity of an audit committee in the corporate governance structure. On the other hand, the impact of companies on society has also become a global concern and companies face increased pressure from stakeholders to have a broader view of their goals and activities in terms of social and environmental dimensions. In the same vein, this issue has been considered as corporate social responsibility in most studies in Iran and other countries. However, there are concerns about the quantity and quality of disclosure of corporate social responsibility. Accordingly, it is necessary that committees such as the audit committee be effective in reducing these concerns as a monitoring mechanism of corporate governance mechanisms, and can serve as a tool of monitoring and improving disclosure of corporate social responsibility. Accordingly, the main purpose of this study is to investigate the effectsoftheAudit Committee Characteristics on disclosure of corporate social responsibility. For this purpose, 133 listed companies at the Tehran Stock Exchange during 2013 to 2017 were selected as the sample and multiple regression equations of integrated data method. In addition, a checklist of 17 components and 60 criteria, including three social, economic, and environmental dimensions of social responsibility has been used to measure the disclosure level of social responsibility. Findings of the research show that the characteristics of the audit committee including independence, size, financial expertise, and gender diversity of the members of the audit committee have a positive and significant impact on the disclosure of corporate social responsibility. Effective audit committee, according to the obtained results, as an effective mechanism, causes improving the credibility of financial and non-financial reporting such as social responsibility disclosure. That is, effective audit committee can improve the level of voluntary disclosure of information like social responsibility disclosure through monitoring the reporting process.

Audit Committee is a key element of corporate governance. The knowledge and understanding of experienced Audit Committee members increase the Company's financial reporting and auditing value. The objective of this study is to investigate the impact of audit committee financial expertise on managerial short-termism in Tehran Stock Exchange listed companies. To measure managerial short-termism, we used three criteria: discretionary accruals and the actual items (through manipulation of sales and a reduction in discretionary spending). Tehran stock exchange listed firms constitute statistical population of the research. The sample consists of companies that had been listed on Tehran Stock Exchange before 2012 and have audit committee in the years 2013 to 2016. Financial expertise of audit committee members had no significant effect on earnings management on the basis of accruals. The investigation of the effect of audit committee financial expertise on real earnings management revealed that audit committee financial expertise has a negative effect on the real earnings management through manipulation the sales and reducing discretionary spending. These findings are useful for policy makers to formulate useful obligations regarding the Charter of the Audit Committee and the necessity of applying the principles of corporate governance and preparing voluntary corporate governance report.

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.