نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانش آموخته کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد همدان
2 استادیار دانشگاه آزاد اسلامی واحد اسلامشهر و عضو پیوسته انجمن مهندسی مالی ایران (نویسنده مسئول)
3 دانشیار دانشگاه آزاداسلامی واحد تهران مرکز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The main purpose of this study was to evaluate the impact of function efficiency of internal audit and the audit committee on financial restatements of firms listed in Tehran Stock Exchange over the periods 1387 – 1392. Number of 94 firms selected as sample by screening method after removing outlier observations. Function efficiency of internal audit and audit committee considered as independent variables and examined their impact on restatements. Consolidated data and Panel with fixed effects were used in this research. The results of multiple-variables regression analysis showed that the function efficiency of the internal audit and the audit committee had reverse impact on restatements.
کلیدواژهها [English]