Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of board of directors' expertise and audit fees on Earnings management with regard to the moderating role of sales growth in firms admitted to the Tehran Stock Exchange.

Document Type : Original Article

Authors
Masoumeh alipouryganeh 1
reza hosseini 2
1 Master's student in accounting, Kherd Bushehr Institute of Higher Education
2 Doctor of Accounting, Assistant Professor of Accounting, Master's Degree, Kherd Bushehr Non-Profit Higher Education Institute, Bushehr, Iran
Abstract
The aim of this study is the effect of the expertise of the board of directors and audit fees on profit management with regard to the moderating role of sales growth in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive in nature. The statistical sample includes 133 companies admitted to the Tehran Stock Exchange, which were active in the period of 2017-2023. The statistical method of this research is multivariate regression. Eviews version 10 software was used to test the hypotheses. The results of the research indicate that the audit fee has a positive and significant effect on profit management, and the expertise of the board of directors has a positive and significant effect on profit management, and the remuneration of the CEO, the audit fee and the expertise of the board of directors have a moderating role on profit management. Sales growth has a positive and significant effect.
Keywords
Earnings management "
" Sales Growth "
" Board Expertise

Subjects