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Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance

کلیدواژه: Audit Committee,Audit Firm Size,Corporate Governance,Financial Statement Comparability

نویسندگان: HAJIHA ZOHREH, Azadzadeh adeleh

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: The main objective of this study is to investigate the relationship between audit Committee characteristics and comparability of financial statement with the moderating role of audit firm size and corporate governance. Methods: In this study, have been investigated 56 firms listed on Tehran... ادامه

سال:2019

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The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks

کلیدواژه: Audit Committee,Corporate Governance,Internal Relationships,GroundedTheory,Dematel Approach,ANP Technique

نویسندگان: Bidari Mohammadali, HEJAZI REZVAN, MASHAYEKHI BITA

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose of present study was to identify and evaluate the internal relations among the factors affecting the establishment of an effective audit Committee. This research is an applied research in terms of the classification of the researches according to the purpose, in terms of the method of da... ادامه

سال:2019

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