The Relationship between Audit Committee Characteristics and the Quality of Earnings in Companies Listed on the Tehran Stock Exchange

The main purpose of the present study is to examine the relationship between the characteristics of the audit committee and the quality of earnings in companies listed on the Tehran Stock Exchange (TSE). Research hypotheses were tested based on a statistical sample consisting of ۸۶ companies during a ۵-year period from ۲۰۱۰ to ۲۰۱۴ using multivariable regression models and panel data with fixed effects approach. The results demonstrated that the characteristics of the audit committee including: the size of the audit committee, the independence of the audit committee, the financial experience of the members of the audit committee and the number of meetings of the audit committee didn’t have a significant impact on the quality of earnings.

کلیدواژه ها:

earnings quality ، audit committee ، audit committee size ، audit committee independence ، financial experience of audit committee members ، number of audit committee meetings