El efecto de las características del comité de auditoría y los cambios de auditor en el restablecimiento financiero en Irán
DOI:
https://doi.org/10.46661/revmetodoscuanteconempresa.3816Palabras clave:
calidad de la información financiera, características del comité de auditoría, reexpresión financieraResumen
El presente estudio tiene como objetivo comprender y familiarizarse más con el impacto y las funciones del comité de auditoría y sus características, incluida la experiencia y la independencia de los miembros, las experiencias relacionadas y el cambio de auditor sobre la calidad de la información financiera en las empresas que cotizan en la Bolsa de Valores de Teherán (TSE).
Los datos requeridos se recopilan de 105 empresas que cotizan en el TSE durante 2012-2016 y se utiliza el modelo de regresión logística para la prueba de hipótesis.
Los hallazgos del estudio indican un impacto positivo y significativo de las características del comité de auditoría, excepto la independencia de la auditoría que representa una asociación negativa, y los cambios de auditor en la reexpresión financiera.
La innovación del presente estudio en relación con otros estudios realizados radica en la evaluación simultánea de las características del comité de auditoría y el cambio de auditor sobre la calidad de la información financiera. Dichos resultados podrían ser apropiados para que los profesionales de acciones y valores cumplan con el organigrama del comité de auditoría, requieran el uso de principios de gobierno corporativo y proporcionen voluntariamente un informe de gobierno corporativo.
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