Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

تاثیر ساختار حسابرسی بر ثبات بانکهای پذیرفته شده در بورس اوراق بهادار تهران

Document Type : Original Article

Authors
1 Assistant Professor of Accounting Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Master's student in accounting, Shahab Danesh University, Qom, Iran.
Abstract
In order to fulfill the supervisory role and protect the interests of the shareholders, the audit committee must be independent from the organization's management. On the other hand, considering that the audit committee is one of the corporate governance mechanisms, it plays a fundamental role in the monitoring and management of operations and the quality of information of business units. Therefore, effective audit committee members will be able to guide management in order to reduce risk. Based on this, this study seeks to investigate the impact of the structure of the audit committee on the stability of banks. In this research, the number of 13 banks admitted to the Tehran Stock Exchange in the period of 2011-1400 has been examined. In order to test the hypotheses, panel linear regression models were used, the findings of the research show that all indicators of the audit committee, including the size, independence and financial expertise of the audit committee, have a positive and significant effect on the stability of the bank.
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