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The Moderating Role of Ownership Concentration on the Relationship between Right to Attend Audit Committee and Earnings Management
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Peyman Amini   , Poorya Dorafshanian * |
| Chief Auditor of the Supreme Audit Court, Tehran, Iran. Email: Dorafshanianp@gmail.com |
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Abstract: (360 Views) |
| Legislators and professional institutions have used various monitoring procedures to disclose relevant and reliable financial information. The audit committee is one of the most important management criteria of a company, which, along with the characteristics of the company's ownership, has an effect on the components of accountability and transparency. Stock companies always hold meetings with members of the audit committee regarding the important and key issues of the company. The purpose of this research is to predict Earnings Management with Right to Attend Audit Committee variables, ownership concentration and other control variables. The data received by the companies from Rahavard Novin software and Codal website in the period from 2018 to 2022 (5 years - 84 companies) were analyzed with Spss18 and Eviews6 software. The findings showed that there is a significant positive relationship between the Right to Attend Audit Committee and Earnings Management, and the concentration of ownership has an effect on this relationship. Ownership and audit committee are two important regulatory components that affect companies' profit management policies, and therefore analysts and other stakeholders of companies can benefit from the results of this research for their decisions. Legislators and professional institutions should also provide procedures to improve the characteristics of the audit committee and ownership of companies. |
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| Keywords: Concentration of Ownership, Right to Attend Audit Committee, Earnings Management. |
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Full-Text [PDF 748 kb]
(172 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/05/6 | Accepted: 2024/11/20 | Published: 2025/10/2
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