Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the moderating role of organizational quality on the relationship between the audit committee and the stability of banks (case study: Tehran Stock Exchange)

Document Type : Original Article

Author
behnam sam deliri
Assistant Professor of Accounting Department, Nowshahr Branch, Islamic Azad University, Nowshahr, Iran.
Abstract
The main goal of the current research is to investigate the moderating role of organizational quality on the relationship between the audit committee and the stability of banks in the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive and correlational in terms of data collection method. The statistical population in this research is all the banks admitted to the Tehran Stock Exchange during the period of 1392 to 1401, after applying the research restrictions, 18 banks admitted to the Tehran Stock Exchange were selected as the research sample in this research. In order to select the statistical sample and analyze the information of the company received in the Tehran Stock Exchange with more accuracy and confidence, the selected sample was selected by the method of systematic elimination. The results show that the relationship between the variables of the audit committee and bank stability is confirmed based on the significance level obtained (0.0160) and the positivity of the t statistic. Also, the effect of the organizational quality variable on the relationship between the audit committee and bank stability is confirmed based on the significance level (0.0079) and positive t-statistics.
Keywords
Organizational quality
audit committee
bank stability
shareholders

Subjects