Skip to main content

Analyzing the relationship between social and professional identity characteristics of the audit committee and the steering system on the quality of financial reporting: a legal oriented artificial approach.

Gholami, Y., Mansouri, F. and Yazdifar, H., 2021. Analyzing the relationship between social and professional identity characteristics of the audit committee and the steering system on the quality of financial reporting: a legal oriented artificial approach. International Journal of Finance and Managerial Accounting, 6 (21). (In Press)

Full text available as:

[img]
Preview
PDF (To be published open access)
Analyzing the Relationship between Social & Professional Identity - Accepted Manuscript.pdf - Accepted Version
Available under License Creative Commons Attribution.

486kB

Official URL: http://www.ijfma.ac.ir/

Abstract

The purpose of this study was to analyze the impact of the social and professional identity of the members of the audit committee and the characteristics of the governance system on the financial reporting quality. The modified Jones model was used to express the financial reporting quality. Given that part of the data was obtained through a questionnaire and another part by using financial statements. The research period was 2019 and the sample size was 79 companies listed in Tehran Stock Exchange. To test the research hypotheses, the method of decision making artificial intelligence method and MATLAB software were used. The results of the section of the governance system features indicate the effect of the dual role of the CEO and the ratio of institutional owners on the financial reporting quality. It can be stated that corporate governance mechanisms can reduce opportunistic behavior; they can improve the quality of information by reducing the cost of representation. Also, the results of the audit committee's benchmarks indicate the impact of the audit committee's social identity and the number of employees in internal accounting section on the financial reporting quality, which suggests that effective audit committees, as a determining factor in the financial reporting process, increase the credibility of audited financial statements. In this study, for the first time, the impact of audit committee social identity along with other characteristics of governance system on the quality of financial reporting was analyzed by artificial intelligence.

Item Type:Article
Uncontrolled Keywords:Legitimate Algorithm ; Financial Reporting Quality – Characteristics of Governance System ; Audit Committee's Social and Professional Expert Identity
Group:Bournemouth University Business School
ID Code:34718
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:22 Oct 2020 15:33
Last Modified:22 Oct 2020 15:42

Downloads

Downloads per month over past year

More statistics for this item...
Repository Staff Only -