2018
DOI: 10.1108/jeas-04-2017-0017
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Abstract: Purpose The purpose of this paper is to evaluate the relationship between the characteristics of the audit committee and the board and profitability among the companies listed on the Tehran Stock Exchange (TSE) in Iran. Design/methodology/approach In this study, the companies listed on the TSE during the period from 2010 to 2015 are investigated. The Linear panel regression method is employed for this purpose. The independent variables of the study are composed of some corporate governance mechanisms includi… Show more

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Cited by 32 publications
(54 citation statements)
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“…Their results indicate that duality may cause more responsibility for decision-making and improve the performance of the Sukku rating. However, in an interesting study in Iran market, Salehi, Tahervafaei, &Tarighi (2018) inferred that CEO duality does not affect financial performance, whereas audit committee financial expertise is positively associated with profitability. Owusu and Weir (2018) found that there is a significant relationship between the board size, the presence of audit committees, and compensation and the agency costs, whereby the last two variables can cause the decrease of the agency costs.…”
Section: Ceo Dualitymentioning
confidence: 96%
“…Their results indicate that duality may cause more responsibility for decision-making and improve the performance of the Sukku rating. However, in an interesting study in Iran market, Salehi, Tahervafaei, &Tarighi (2018) inferred that CEO duality does not affect financial performance, whereas audit committee financial expertise is positively associated with profitability. Owusu and Weir (2018) found that there is a significant relationship between the board size, the presence of audit committees, and compensation and the agency costs, whereby the last two variables can cause the decrease of the agency costs.…”
Section: Ceo Dualitymentioning
confidence: 96%
“…It is the logarithm of the number of years since the company has been listed on the Tehran Stock Exchange (Salehi, Tahervafaei and Tarighi, 2018) Leverage It is calculated through long-term debt scaled by total assets (Salehi, Tahervafaei and Tarighi, 2018) Loss It is an indicator variable which equals one if the net income is negative and, zero otherwise (Salehi, Tahervafaei and Tarighi, 2018) Industry indicator It is based on the two-digit SIC code Tax avoidance of Iranian companies boycott, investors are reluctant to invest in Iranian companies, and most of these companies have to use debt to cover their capital requirements. With respect to dummy variables, it can be also stressed that in 237 fiscal years, the auditor has issued an unqualified opinion without any additional language and the rest, which is 57 percent of the total financial years of the research, has provided a qualified audit report.…”
Section: Roamentioning
confidence: 99%
“…Effective AC comprising independent directors, finance experts and frequent AC meetings will undertake more monitoring roles which will result in larger audit scope and higher audit fees (Zaman, Hudaib, & Haniffa, 2011). In other context than audit quality, the independence of directors' diligence is significant in producing higher quality financial statements that will ended up create real economic value and profitability to the companies (Kapoor & Goel, 2019;Salehi et al, 2018). It is noted that this will reduce the agency costs by reducing external reporting and to increase the quality of audit.…”
Section: H2: the Frequency Of Ac Meetings Is Positively Influencing Tmentioning
confidence: 99%