the relationship between audit committee characteristics and the quality of earnings in companies listed on the tehran stock exchange

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 86 companies during a 5-year period from 2010 to 2014 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.