THE IMPACTS OF AUDIT COMMITTEE QUALITY ON ACHIEVING THE PURPOSES OF INTERNAL CONTROL AFFECTING FINANCIAL REPORTING

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BAZRAFSHAN AMANEH

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

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:52 Page(s): 171-196

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Title

THE IMPACTS OF AUDIT COMMITTEE QUALITY ON ACHIEVING THE PURPOSES OF INTERNAL CONTROL AFFECTING FINANCIAL REPORTING

Author(s)

BAZRAFSHAN AMANEH | Issue Writer Certificate

Keywords

AUDIT COMMITTEEQ1

RELIABILITYQ2

RELEVANCEQ2

TIMELINESQ2

INTERNAL CONTROLSQ1

INFORMATION ASYMMETRYQ2

Abstract

The purpose of this study is to examine the impact of AUDIT COMMITTEE Quality (ACQ) on achieving Internal Control over Financial Reporting (ICOFR) in short run. So, the current paper investigates the impact of ACQ on Financial Reporting Quality (FRQ) including RELIABILITY, RELEVANCE and TIMELINES of financial reporting and also final purpose of it that is INFORMATION ASYMMETRY (IA) as the final goal of financial reporting. Regarding the latent of ACQ and FRQ, this paper use structural modeling with OLS approach by Smart-PLS software. Findings indicate that ACQ reduces IA. However, there is no relationship between ACQ and FRQ. It was also revealed that FRQ reduces IA.

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APA: Copy

BAZRAFSHAN, AMANEH. (2017). THE IMPACTS OF AUDIT COMMITTEE QUALITY ON ACHIEVING THE PURPOSES OF INTERNAL CONTROL AFFECTING FINANCIAL REPORTING. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(52), 171-196. SID. https://sid.ir/paper/242299/en

Vancouver: Copy

BAZRAFSHAN AMANEH. THE IMPACTS OF AUDIT COMMITTEE QUALITY ON ACHIEVING THE PURPOSES OF INTERNAL CONTROL AFFECTING FINANCIAL REPORTING. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(52):171-196. Available from: https://sid.ir/paper/242299/en

IEEE: Copy

AMANEH BAZRAFSHAN, “THE IMPACTS OF AUDIT COMMITTEE QUALITY ON ACHIEVING THE PURPOSES OF INTERNAL CONTROL AFFECTING FINANCIAL REPORTING,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 52, pp. 171–196, 2017, [Online]. Available: https://sid.ir/paper/242299/en

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