The purpose o this research is to determine the relationship between Audit Committee and freaudulent in financial reporting. Three attrinutes is used to measuring the Audit Committee: Audit Committee members independency, proficiency of Audit Committee member and the extent of Audit Committee. For this purpse, 240 accepted company have studied in Tehran Stock Exchange in 7 years timespan (1389-1395). In this research used from Eviews software 8 for examination of the research hypotheses and investigation the relationship between dependent and independent variables o regression analysis. The results showed that there is a negative significant relationship between the Audit Committee and fraudulent in financial reporting also, there is a positive and significant relationship between Audit Committee members independency and proficiency of Audit Committee members. Furthermor, the extent of Audit Committee has a negative and significant relationship with fraugulent in financial reporting.
khajenasiri,S. and jafarzade bishak,M. S. (2019). The audit committees association with fraudulent financial reporting. Journal of Accounting and Management Vision, 2(11), 76-92.
MLA
khajenasiri,S. , and jafarzade bishak,M. S. . "The audit committees association with fraudulent financial reporting", Journal of Accounting and Management Vision, 2, 11, 2019, 76-92.
HARVARD
khajenasiri S., jafarzade bishak M. S. (2019). 'The audit committees association with fraudulent financial reporting', Journal of Accounting and Management Vision, 2(11), pp. 76-92.
CHICAGO
S. khajenasiri and M. S. jafarzade bishak, "The audit committees association with fraudulent financial reporting," Journal of Accounting and Management Vision, 2 11 (2019): 76-92,
VANCOUVER
khajenasiri S., jafarzade bishak M. S. The audit committees association with fraudulent financial reporting. Journal of Accounting and Management Vision, 2019; 2(11): 76-92.
