The purpose o this research is to determine the relationship between Audit Committee and freaudulent in financial reporting. Three attrinutes is used to measuring the Audit Committee: Audit Committee members independency, proficiency of Audit Committee member and the extent of Audit Committee. For this purpse, 240 accepted company have studied in Tehran Stock Exchange in 7 years timespan (1389-1395). In this research used from Eviews software 8 for examination of the research hypotheses and investigation the relationship between dependent and independent variables o regression analysis. The results showed that there is a negative significant relationship between the Audit Committee and fraudulent in financial reporting also, there is a positive and significant relationship between Audit Committee members independency and proficiency of Audit Committee members. Furthermor, the extent of Audit Committee has a negative and significant relationship with fraugulent in financial reporting.
khajenasiri,S and jafarzade bishak,M S . (2019). The audit committees association with fraudulent financial reporting. Journal of Accounting and Management Vision, 2(11), 76-92.
MLA
khajenasiri,S , and jafarzade bishak,M S . "The audit committees association with fraudulent financial reporting", Journal of Accounting and Management Vision, 2, 11, 2019, 76-92.
HARVARD
khajenasiri S, jafarzade bishak M S. (2019). 'The audit committees association with fraudulent financial reporting', Journal of Accounting and Management Vision, 2(11), pp. 76-92.
CHICAGO
S khajenasiri and M S jafarzade bishak, "The audit committees association with fraudulent financial reporting," Journal of Accounting and Management Vision, 2 11 (2019): 76-92,
VANCOUVER
khajenasiri S, jafarzade bishak M S. The audit committees association with fraudulent financial reporting. Journal of Accounting and Management Vision. 2019;2(11):76-92 (In Persian).
