The Impact of the Audit Committee’ s Financial Exper tise on the Abnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report

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Arab Rohollah; Gholamrezapoor Mohammad; Kazemi Seyed Pouria; Amirnia Narjes

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Journal: Professional Auditing Research Year:2021 | Volume:1 | Issue:1 Page(s): 53-69

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Title

The Impact of the Audit Committee’ s Financial Exper tise on the Abnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report

Author(s)

Arab Rohollah | Gholamrezapoor Mohammad | Kazemi Seyed Pouria | Amirnia Narjes | Issue Writer Certificate

Keywords

Audit Committee Financial Expertise

Abnormal Tone

Management Management Discussion and Analysis Report

Management Interpretation Report

Abstract

Since the tone of the managers influences the decision-making of the users of financial reports, the existence of independent and specialized committees in the company such as the audit committee can be effective as one of the pillars of corporate governance to monitor such actions of managers. Therefore, The main purpose of this study is to investigate the effect of the financial expertise of the audit committee on the Abnormal Tone of the management review and analysis report (management interpretive report) in companies listed on the Tehran Stock Exchange. To test the research hypothesis, the financial information of companies listed on the Tehran Stock Exchange in the period between 1396 to 1397 has been used, so that after applying the restrictions in this study, the final sample consisting of 168 companies was selected. After measuring the research variables, multivariate linear regression analysis was used to test the research hypothesis. The hypothesis was also tested using Eviews econometric software and statistical techniques of integrated data. The results of the statistical tests of the research show that the financial expertise of the audit committee leads to a reduction in the unusual tone of the management interpretative report.

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APA: Copy

Arab, Rohollah, Gholamrezapoor, Mohammad, Kazemi, Seyed Pouria, & Amirnia, Narjes. (2021). The Impact of the Audit Committee’ s Financial Exper tise on the Abnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(1 ), 53-69. SID. https://sid.ir/paper/408943/en

Vancouver: Copy

Arab Rohollah, Gholamrezapoor Mohammad, Kazemi Seyed Pouria, Amirnia Narjes. The Impact of the Audit Committee’ s Financial Exper tise on the Abnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(1 ):53-69. Available from: https://sid.ir/paper/408943/en

IEEE: Copy

Rohollah Arab, Mohammad Gholamrezapoor, Seyed Pouria Kazemi, and Narjes Amirnia, “The Impact of the Audit Committee’ s Financial Exper tise on the Abnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 1 , pp. 53–69, 2021, [Online]. Available: https://sid.ir/paper/408943/en

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