THE RELATIONSHIP BETWEEN CEO POWER, AUDIT COMMITTEE CHARACTERISTICS, AND INTERNAL QUALITY CONTROL

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TAVANGAR HAMZEKOLAEI A.; ESKAFI ASL MEHDI

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:38 Page(s): 187-207

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Title

THE RELATIONSHIP BETWEEN CEO POWER, AUDIT COMMITTEE CHARACTERISTICS, AND INTERNAL QUALITY CONTROL

Author(s)

TAVANGAR HAMZEKOLAEI A. | ESKAFI ASL MEHDI | Issue Writer Certificate

Keywords

CEO’S POWERQ1

INTERNAL QUALITY CONTROLQ1

AUDIT COMMITTEE CHARACTERISTICSQ1

Abstract

Internal quality control is considered as one of the regulatory and control mechanism of business units. On the other hand, the audit committee is one of the corporate governance mechanism since 2012, that has been required by the Stock Exchange companies to form the committee. In addition, the separation of ownership from management has also added to CEO power to increase the personal interests. As a result, this research seeks to study the relationship between the characteristics of the audit committee and the quality of internal control and the effect of the moderating power of the CEO on their relationship. As a result, the data of 90 companies listed in Tehran Stock Exchange (TSE), Iran were selected and analyzed with a logit analysis. The results showed that among the characteristics of the audit committee, the financial expertise of the members and the size of the audit committee are related to the quality of internal control and the independence of the dependent variable is not significant did not have a significant relationship. The results also showed that CEO power has only a moderating effect on the relationship between the size of the audit committee and the quality of internal control.

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APA: Copy

TAVANGAR HAMZEKOLAEI, A., & ESKAFI ASL, MEHDI. (2018). THE RELATIONSHIP BETWEEN CEO POWER, AUDIT COMMITTEE CHARACTERISTICS, AND INTERNAL QUALITY CONTROL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(38 ), 187-207. SID. https://sid.ir/paper/198136/en

Vancouver: Copy

TAVANGAR HAMZEKOLAEI A., ESKAFI ASL MEHDI. THE RELATIONSHIP BETWEEN CEO POWER, AUDIT COMMITTEE CHARACTERISTICS, AND INTERNAL QUALITY CONTROL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(38 ):187-207. Available from: https://sid.ir/paper/198136/en

IEEE: Copy

A. TAVANGAR HAMZEKOLAEI, and MEHDI ESKAFI ASL, “THE RELATIONSHIP BETWEEN CEO POWER, AUDIT COMMITTEE CHARACTERISTICS, AND INTERNAL QUALITY CONTROL,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 38 , pp. 187–207, 2018, [Online]. Available: https://sid.ir/paper/198136/en

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