The Effect of the Characteristics of the Audit Committee on Voluntary Disclosure

Document Type : Original Article

Authors

1 Department of Accounting, Islamic Azad University,Science and Research Branch,Ardabil,Iran Department of Accounting, Islamic Azad University,Ardabil Branch,Ardabil,Iran

2 Department of Accounting, Islamic Azad University,Ardabil Branch,Ardabil,Iran

Abstract

Audit committee, a key element of corporate governance system that strengthens the health and provides financial reporting, promoting the independence of external auditors . The aim of this study was to investigate the influence of the characteristics of the audit committee on voluntary disclosure of listed companies in Tehran Stock Exchange is therefore So the number 100 Company during the period 2009-2015 is sampling have been removed screening systematic. Based on estimated results of an independent audit committee, sessions audit committee and special of the Audit Committee impact positive and statistically significant on voluntary disclosure of information and the significance level of 5% significance of the coefficients can be accepted. As well as the Size Audit Committee is not the significant level of 5% significant impact on the level of voluntary disclosure of corporate information, and the control variables Financial leverage and the size at a significance level of 5%, a significant impact (statistically) the level of voluntary disclosure of information not now.control variables of the Financial leverage and the size in the of their a significance.

Keywords

Accounting and Auditing Studies
Volume 6, Issue 24
January 2018
Pages 85-96

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