Investigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors

Profit awareness is a challenging topic for investors, financial analysts, managers, supervisors and academic researchers. In this regard, it is necessary to determine how and why accounting numbers, especially profits, affect the market indicators or economic value of an enterprise and lead to profit awareness. The purpose of this study is to investigate the role of the audit committee in accounting profit awareness as It is a challenging issue for investors. The method of this research is applied in terms of purpose and in terms of descriptive-survey implementation strategy and the statistical population of experts and experts in the field of auditing during the years 1394-1398. In the technical dimension of the research, the fuzzy method was used to take into account the discussion of uncertainty in the research and the non-ranking comparison of the electrode method was used to increase the accuracy of prioritization. In order to test the hypotheses, structural equation modeling using Smart PLS method has been used. The results of this study show that Delphi and fuzzy method type two and electro type three, which were in order to determine the most important indicators affecting profit awareness, sub-indicators of board independence, audit quality and independence of audit committee members, as the most important sub-indicators affecting awareness. The . based on the PLS method, it was concluded that; Quality of audit committees; With an impact factor of 0.693 and strategic factors, companies with an impact factor of 0.785 have a positive and significant effect on profit awareness.