A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting

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 HOSEIN; Rajabdoory Hossein; Khani Zalan Amirreza

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:2 Page(s): 233-250

Download Full-Text

Persian Verion

View:

626

Download:

Cites:

Information Journal Paper

Title

A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting

Author(s)

FAKHARI HOSEIN | Rajabdoory Hossein | Khani Zalan Amirreza | Issue Writer Certificate

Keywords

Assessment of the firm fraudulent reportingQ1

Audit committeeQ1

Professional tiesQ1

Social tiesQ1

Abstract

Objective: This research study the role of social and Professional ties of Audit committee in Assessment of the firm fraudulent reporting. Methods: The study is an applied-type survey. A questionnaire and simple random sampling of 102 members of Audit committee of the Tehran Stock Exchange in 2017 were carried out. To analyze the findings Structural Equation Method was used. Results: The findings of the study show that there is a negative and significant relationship between social and professional relations of the members of the Audit committee with senior executives and actions of members of Audit committee to evaluate the fraudulent financial reporting risk. Also, there is a positive and significant relationship between the social and professional relations of the members of the Audit committee with other managers and the Audit committee's efforts to assess the fraudulent financial reporting risk. Conclusion: These findings show how the level of social and Professional ties between members of the Audit committee and managers can be effective in an Assessment of the firm fraudulent reporting.

Cites

No record.

References

No record.

Cite

APA: Copy

FAKHARI, HOSEIN, Rajabdoory, Hossein, & Khani Zalan, Amirreza. (2018). A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(2 ), 233-250. SID. https://sid.ir/paper/8210/en

Vancouver: Copy

FAKHARI HOSEIN, Rajabdoory Hossein, Khani Zalan Amirreza. A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(2 ):233-250. Available from: https://sid.ir/paper/8210/en

IEEE: Copy

HOSEIN FAKHARI, Hossein Rajabdoory, and Amirreza Khani Zalan, “A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 2 , pp. 233–250, 2018, [Online]. Available: https://sid.ir/paper/8210/en

Related Journal Papers