M.A. Thesis:

The moderating role of family ownership on the relationship between the financial expertise of the audit committee and profit management

The main objective of this research is to determine the effect of the moderating role of family ownership on the relationship between the financial expertise of the Audit Committee and the management of profits in Tehran Stock Exchange. Today, with the growth and expansion of public corporations, monitoring of operations and processes of economic units has become increasingly important. The audit committee is expected to be effective as a cornerstone of corporate governance in protecting the interests of different groups of accounting users. This research was conducted for a period of 5 years between 92 and 96 years. In this research, company growth, financial leverage and company size have also been used as a control variable. Sample data of the companies studied after the availability of their information was collected by collecting with the help of the Excel software and Eviews software was analyzed and analyzed. The results of the research showed that there is a positive and significant relationship between financial expertise in the audit committee and profit management, ¬ considering that in Iran, the audit committee is in the service of the board of directors and Has less relative autonomy, and on the other hand, in managing good profit, managers are looking for organizational interests. Therefore, the expertise in the audit committee, taking into account the organizational interests through profit management, is to maximize the interests of the shareholders and the organization They can. Also, the ownership of the family modifies the relationship between financial expertise in the audit committee and profit management, and the relationship is also positive and significant.

Keywords: Sovereignty management - Family ownership - Financial expertise of the Audit Committe