Audit Committee Characteristics and Audit Reporting Readability

Abstract

Objective: The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method. The Statistic population includes listed firms in the Tehran Stock Exchange during 2014 to 2018 with 72 firms as sample. Results: This research, which has used panel data with fixed effects, indicates the analysed results of the firm data using multivariate regression method that there is not a significant relationship between audit committee size, audit committee independence and audit committee financial Expertise with Audit reporting readability. Conclusion: Despite the lack of a significant relationship between Audit committee size, audit committee independence and audit committee financial expertise with audit reporting readability need attention to the effectiveness of audit committees’ characteristics is very important.

Keywords

• audit committee size
• audit committee independence
• audit committee financial expertise
• audit reporting readability