1
Department of Accounting, Islamic azad university, Hamadan Branch
2
Assistant Professor, Islamic azad university, Ealamshar Branch (Corresponding Author)
3
Associate Professor, Islamic azad university, Tehran-Center Branch
Abstract
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.
Kokabi,S. , Kordlouie,H. and Mirabi,V. (2015). The impact of function efficiency of internal audit and the audit committee on financial restatements of firms. Journal of Management Accounting and Auditing Knowledge, 4(زمستان 1394), 27-34.
MLA
Kokabi,S. , , Kordlouie,H. , and Mirabi,V. . "The impact of function efficiency of internal audit and the audit committee on financial restatements of firms", Journal of Management Accounting and Auditing Knowledge, 4, زمستان 1394, 2015, 27-34.
HARVARD
Kokabi S., Kordlouie H., Mirabi V. (2015). 'The impact of function efficiency of internal audit and the audit committee on financial restatements of firms', Journal of Management Accounting and Auditing Knowledge, 4(زمستان 1394), pp. 27-34.
CHICAGO
S. Kokabi, H. Kordlouie and V. Mirabi, "The impact of function efficiency of internal audit and the audit committee on financial restatements of firms," Journal of Management Accounting and Auditing Knowledge, 4 زمستان 1394 (2015): 27-34,
VANCOUVER
Kokabi S., Kordlouie H., Mirabi V. The impact of function efficiency of internal audit and the audit committee on financial restatements of firms. Journal of Management Accounting and Auditing Knowledge, 2015; 4(زمستان 1394): 27-34.