M.A. Thesis:

spacification audit committee, audit committee, duration of issue of audit statement and disclosure quality

This study investigates the relationship between audit committee characteristics, audit quality, audit report issuance quality, and information disclosure quality. For this purpose, 93 companies listed in Tehran Stock Exchange were studied over a five-year period from 2013 to 2016. The independent variable of our study was the characteristics of the committee. In this study, three characteristics of the Audit Committee including expertise, average number of years of tenure as Audit Committee and Audit Committee size are considered. Since this study has three dependent variables, it therefore has three statistical models. The data used in this study were combined, to test the research hypotheses using panel regression model and Chau and Hausman tests to select the appropriate model. VIF test was used to evaluate the cross-sectional study. Descriptive statistics were used before performing the regression analysis. Finally, the results showed a significant negative relationship between audit committee size and audit quality. The results also revealed a significant positive relationship between audit committee financial expertise with audit quality and a significant positive relationship between audit committee financial expertise characteristics and audit committee tenure quality. There was no significant relationship between audit committee tenure and audit quality, all three characteristics of financial expertise, size, and audit committee tenure with audit reporting period, audit audit size and disclosure quality

Keywords: Audit Committee, Audit Quality, Disclosure Quality, Audit Reporting Time