M.A. Thesis:

The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance

The main purpose of this study is to determine the effect of corporate governance mechanisms on the performance of the company with the adjusting role of the internal auditor in the Tehran Stock Exchange. The study of different dimensions of corporate governance and its impact on accounting variables is one of the topics to which special attention has been paid in the accounting literature. Corporate governance includes laws, regulations, processes, cultures and systems that achieve the goals of accountability, transparency, justice and respect for the rights of stakeholders. Among the various mechanisms of corporate governance, four criteria including the size of the board of directors, the independence of the board of directors, the size of the audit committee and the independence of the audit committee have been selected as corporate governance mechanisms. This research was conducted in a 5-year period between 1993 and 1997. Sample data of the studied companies were analyzed by analyzing their availability by classifying them using Excel software and analyzing them using Ives software. The research results showed; There is a positive and significant relationship between the size of the board of directors, the independence of the board of directors, the size of the audit committee and the independence of the audit committee with the company's performance. Also, the internal auditor adjusts the relationship between the size of the board of directors, the size of the audit committee and the independence of the audit committee with the company's performance in a positive and significant way, but the internal auditor negatively and significantly modulates the relationship between the board's independence and the company's performance.

Keywords: Keywords; Size of Board of Directors - Independence of Board of Directors - Size of Audit Committee