The effect of risk management on the relationship between the characteristics of the audit committee and the return on equity

The performance of companies is affected by financial and accounting criteria and control and regulatory mechanisms such as risk management and the validity of financial statements. The purpose of this study is the effect of risk management on the relationship between the characteristics of the audit committee and the return on equity 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 no significant relationship between the size of the audit committee and the return on equity; But there is a significant relationship between the independence and accounting expertise of the audit committee and the return on equity. Also, risk management has a positive and significant effect on the relationship between the independence of the audit committee and the accounting expertise of the audit committee with the return on equity.