مشخصات پژوهش

عنوان	Impact of Supervisory Function Efficiency of Internal Audit and Director’s Board on the Quality of Financial Reporting
نوع پژوهش	مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها	Internal Audit Function, Financial Reporting Quality, Independence of Board and CEO Duality
چکیده	The main aim of this research is studying the impact of efficiency of the internal audit function and board director on financial reporting quality of accepted companies in Tehran stock market exchange. Population of this study is accepted companies in Tehran’s stock market exchange from 1387-1391. The size of research sample using screening method after eliminating outlier data is 207 companies. In this study employees of internal audit, history of internal audit, independence of the board and CEO duality are considered as independent variables to study their impact on financial reporting quality. In this study pooling and panel data are used with fixed impacts and result of data analyzing using multi-variable regression at the 95% confidence level shows that number of internal audit employees, history of internal auditing & independence of the board have positive impacts on financial reporting quality. On the other hand, this result shows that board size and CEO duality have no impact on financial reporting quality.
پژوهشگران	علی ملیحی (نفر سوم)، محمد نظری پور (نفر دوم)، علی کیانی (نفر اول)