The moderating role of the audit committee on the relationship between accounting conservatism and investment efficiency in companies listed on the Tehran Stock Exchange

The purpose of this study is to address the moderating role of the Audit Committee on the relationship between accounting conservatism and investment efficiency in companies listed on the Tehran Stock Exchange. This research has been done by descriptive-correlation method and is of applied research type. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1394 to 1398. 83 companies have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. Findings showed that there is a significant relationship between accounting conservatism and investment efficiency and also the audit committee does not affect the relationship between accounting conservatism and investment efficiency.