Examining the Impact of Educational Characteristics, Gender, and Financial Knowledge of the Board of Directors on the Financial Reporting and Auditing Quality in Companies Listed on the Tehran Stock Exchange

Auditing and financial reporting serve as tools for providing reliable financial information to the business community. Public trust in this information is of great importance, as decision-makers, including investors, banks, and other entities, base their decisions on this data. Therefore, the quality of auditing and financial reporting is critical for maintaining public trust. The aim of this research is to examine the impact of board members’ educational characteristics, gender, and financial knowledge on the quality of financial reporting and auditing in companies listed on the Tehran Stock Exchange. The statistical population of this study consists of companies listed on the Tehran Stock Exchange, and the sample was selected through a systematic elimination method from the statistical population. The sample comprises ۱۸۳ companies during the period from ۲۰۱۷ to ۲۰۲۲, estimated based on a multiple regression model and a common effects method. The results indicate that the gender of the board has a significant impact on the quality of financial reporting and auditing in companies listed on the Tehran Stock Exchange. Additionally, the financial knowledge of the board significantly affects the quality of financial reporting and auditing. However, the impact of the educational characteristics of the board on the quality of financial reporting and auditing in these companies was not confirmed.

کلیدواژه ها:

Board characteristics ، financial reporting quality ، auditing quality