1
Master of Accounting, Islamic Azad University, Birjand Branch, Birjand, Iran
2
Master of Accounting, Islamic Azad University, Birjand Branch, Birjand, Iran.
Abstract
In the present study, the relationship between companies listed on the Tehran Stock Exchange was investigated. The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 1387 to 1392 that the sample size according to the screening method and after removing the pert observations is equal to 87 companies. In this study, the expertise of the audit committee is considered as an independent variable to examine their impact on the quality of earnings forecasting and earnings management of companies. In this study, which used integrated models and panel with fixed effects, the results of analyzing company data using multivariate regression at 95% confidence level show that there is an inverse relationship between earnings management and the expertise of the audit committee.
harivandi,S. and Khanjani,H. (2021). Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange. Journal of Accounting and Management Vision, 4(49), 36-45.
MLA
harivandi,S. , and Khanjani,H. . "Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange", Journal of Accounting and Management Vision, 4, 49, 2021, 36-45.
HARVARD
harivandi S., Khanjani H. (2021). 'Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange', Journal of Accounting and Management Vision, 4(49), pp. 36-45.
CHICAGO
S. harivandi and H. Khanjani, "Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange," Journal of Accounting and Management Vision, 4 49 (2021): 36-45,
VANCOUVER
harivandi S., Khanjani H. Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2021; 4(49): 36-45.
