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Identification of factors affecting the quality of audit committee
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Abstract: (573 Views) |
| Considering the establishment of audit committees in Iran, and that most research has looked at the relationship and impact of some of the characteristics within the Audit committee. This study provides a comprehensive review of the factors affecting the quality of the audit committee. At first, using the literature review, identifying and determining factors affecting the quality of the audit committee was undertaken. In order to validate these factors, Delphi method was used to investigate the views of the experts in this field. According to the results, in addition to the approval of all factors derived from the literature of the investigation by the auditing expert's, the audit committee awareness of the laws governing the entity was also identified .A total of twenty factors influencing audit committee quality were categorized into three levels: intra-committee, intra-company and external organizational. Among these factors, independence, financial expertise, and the power and authority of the members of the Committee and the supervisory role of the Committee in relation to the Internal Audit Unit and the existence of an effective Board of Directors were of the highest importance from the experts' point of view. The results of the study are in line with the views of international legal and professional societies and the empirical research in this field is more comprehensive. |
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| Keywords: principal of Corporate governance, Audit Committee, Delphi method, Quality of Audit Committee |
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Full-Text [PDF 957 kb]
(74 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/11/13 | Accepted: 2020/03/15 | Published: 2020/08/31
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