IMPACT OF AUDIT COMMITTEE ON THE COMPANIES INFORMATION ENVIRONMENT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

FAKHARI HOSSEIN; REZAEI PITENOEI YASER

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:11 | Issue:36 Page(s): 63-79

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

1,021

Download:

Cites:

Information Journal Paper

Title

IMPACT OF AUDIT COMMITTEE ON THE COMPANIES INFORMATION ENVIRONMENT

Author(s)

FAKHARI HOSSEIN | REZAEI PITENOEI YASER | Issue Writer Certificate

Keywords

COMPANIES INFORMATION ENVIRONMENTQ1

COMPREHENSIVE INDEX OF INFORMATION ENVIRONMENTQ1

AUDIT COMMITTEEQ1

Abstract

The present study is about an investigation of the impact of the AUDIT COMMITTEE on the information environment of the companies. There are several methods for the measuring of IE in the accounting and finance literature. However in this research by considering different results presented in a comprehensive index, using mathematical method measure IE. With this aim, the impact of presence of AUDIT COMMITTEE on IE during 2008-2015 was investigated, which was the period before and after when the guideline about the compliance of the internal control was approved. The findings of research results about 41 companies with the panel data and show there is a positive relationship between presence of AUDIT COMMITTEE and IE. In other words, the establishment of AUDIT COMMITTEEs in companies led to their information environment is more transparent and the index value has increased.

Cites

No record.

References

No record.

Cite

APA: Copy

FAKHARI, HOSSEIN, & REZAEI PITENOEI, YASER. (2018). IMPACT OF AUDIT COMMITTEE ON THE COMPANIES INFORMATION ENVIRONMENT. MANAGEMENT ACCOUNTING, 11(36 ), 63-79. SID. https://sid.ir/paper/198977/en

Vancouver: Copy

FAKHARI HOSSEIN, REZAEI PITENOEI YASER. IMPACT OF AUDIT COMMITTEE ON THE COMPANIES INFORMATION ENVIRONMENT. MANAGEMENT ACCOUNTING[Internet]. 2018;11(36 ):63-79. Available from: https://sid.ir/paper/198977/en

IEEE: Copy

HOSSEIN FAKHARI, and YASER REZAEI PITENOEI, “IMPACT OF AUDIT COMMITTEE ON THE COMPANIES INFORMATION ENVIRONMENT,” MANAGEMENT ACCOUNTING, vol. 11, no. 36 , pp. 63–79, 2018, [Online]. Available: https://sid.ir/paper/198977/en

Related Journal Papers