Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality

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Nasle Mosavi Seyed Hossein; Enayatpour Shiadeh Ebrahim; Azinfar Arash

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Journal Paper

Paper Information

Journal: ADVANCES IS FINANCE AND INVESTMENT Year:2021 | Volume:2 | Issue:5 Page(s): 23-44

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Title

Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality

Author(s)

Nasle Mosavi Seyed Hossein | Enayatpour Shiadeh Ebrahim | Azinfar Arash | Issue Writer Certificate

Keywords

Audit Committee

financial reporting quality

Audit Quality

Abstract

financial reporting quality is one of the most important effective factors in decision making of investors. Therfor, The main objective of this study was to Relationship Between characteristics of the Audit Committee and financial reporting quality proxied by accrual quality. To Further clarify the mentioned links, this study empiricaly assesses the moderating effect of Audit Quality. This study is based on a sample consisting of 120 in the companies listed in Tehran Stock Exchange. The sample of the research consists of 120 companies listed on Tehran stoch exchange during the period from 2014 – 2019. This study has applied multiple regression to test hypotheses and EVIEWS 10 software is used for analysis of data. The findings showed that Findings showed that there is a positive and significant relationship between the characteristics of the Audit Committee and the quality of financial reporting. Also, Audit Quality has a positive and significant effect on the relationship between the characteristics of the Audit Committee and the quality of financial reporting.

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APA: Copy

Nasle Mosavi, Seyed Hossein, Enayatpour Shiadeh, Ebrahim, & Azinfar, Arash. (2021). Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality. ADVANCES IS FINANCE AND INVESTMENT, 2(5 ), 23-44. SID. https://sid.ir/paper/959348/en

Vancouver: Copy

Nasle Mosavi Seyed Hossein, Enayatpour Shiadeh Ebrahim, Azinfar Arash. Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality. ADVANCES IS FINANCE AND INVESTMENT[Internet]. 2021;2(5 ):23-44. Available from: https://sid.ir/paper/959348/en

IEEE: Copy

Seyed Hossein Nasle Mosavi, Ebrahim Enayatpour Shiadeh, and Arash Azinfar, “Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality,” ADVANCES IS FINANCE AND INVESTMENT, vol. 2, no. 5 , pp. 23–44, 2021, [Online]. Available: https://sid.ir/paper/959348/en

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