The effectiveness of the audit committee on the readability of financial report notes مقالة

ملخص الجهاز:

The results of this research show that the size of the audit committee has a significant effect on the readability of financial report notes. Hypothesis 2: Audit committee independence has a significant effect on the readability of financial report notes. ) Research Scope Subjective Scope The subjective scope of the research, given the title of the study, which is investigating the effectiveness of the audit committee on the readability of financial report notes in companies listed on the Tehran Stock Exchange, falls within the field of accounting and the Tehran Stock Exchange. The research findings showed that there is a significant negative relationship between earnings management and the readability of companies' financial reports. Results of the third research model estimation {Refer to the attached table file} Conclusion The aim of this research is to examine the effectiveness of the audit committee on the readability of financial report notes. The research results are as follows: Testing the first hypothesis: Hypothesis 1: Audit committee size has a significant impact on the readability of financial report notes. Hypothesis 2: Audit committee independence has a significant impact on the readability of financial report notes. Based on the above, the second hypothesis of the research is confirmed, meaning that with an increase in the independence of the audit committee, the readability of financial report notes also increases. Based on the above, the third hypothesis of the research is confirmed, meaning that with an increase in the financial expertise of the audit committee, the readability of financial report notes also increases.