1
Assistant Professor of Accounting Department, Farvardin Institute of Higher Education, Ghaem Shahr, Iran.
2
Master's student in accounting, Farvardin Institute of Higher Education, Ghaemshahr, Iran.
Abstract
The purpose of this research is the effect of busyness of audit committee members on profit management. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the companies admitted to the stock exchange in the 5-year period from 1396 to 1400, which were studied through systematic exclusion sampling in the total company. Generalized regression model and combined data were used to test the research hypotheses. The findings of the research showed that there is a positive and significant relationship between audit work and actual and accrual profit management. In other words, in companies where the members of the audit committee have several management and executive positions, the managers of the companies act opportunistically and try to manage profits.
mansourinia,E. and akbari,H. (2023). The effect of audit committee preoccupation on profit management. Journal of Accounting and Management Vision, 6(80), 281-299.
MLA
mansourinia,E. , and akbari,H. . "The effect of audit committee preoccupation on profit management", Journal of Accounting and Management Vision, 6, 80, 2023, 281-299.
HARVARD
mansourinia E., akbari H. (2023). 'The effect of audit committee preoccupation on profit management', Journal of Accounting and Management Vision, 6(80), pp. 281-299.
CHICAGO
E. mansourinia and H. akbari, "The effect of audit committee preoccupation on profit management," Journal of Accounting and Management Vision, 6 80 (2023): 281-299,
VANCOUVER
mansourinia E., akbari H. The effect of audit committee preoccupation on profit management. Journal of Accounting and Management Vision, 2023; 6(80): 281-299.
