Thesis:

Existence of risk management committee, audit fee and quality of financial reporting

Audit fees are a reflection of audit quality for external users of financial statements. The amount of the fee can be a proof of the amount of audit efforts or his estimate of the risk management of the employer's unit, on the other hand, receiving a fee by the auditor can increase the independence of the audit and a reason for the lack of economic dependence of the employer on the auditor, which increases the quality of financial reporting. will follow In the current research, the impact of the risk management committee on audit fees and financial reporting quality in companies admitted to the Tehran Stock Exchange has been investigated. The statistical sample of the research was selected by the method of systematic elimination from among the companies admitted to the Tehran Stock Exchange in the period of 2012 to 2022, the volume of which is 103 companies. In order to choose the appropriate model for estimating the model, Chow, Brush-Pagan and Hausman tests were used. Also, the combined data regression method has been used to test the research hypotheses. The results of the research hypotheses test indicated that there is a positive and significant relationship between the risk management committee and the audit fee in the companies admitted to the Tehran Stock Exchange. Also, the results showed that there is a positive and significant effect between the risk management committee and the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Therefore, according to the results obtained, the audit organization, shareholders, managers, and financial analysts are recommended to consider the existence of the risk management committee as an important factor in order to realize their wishes.

Keywords: Keywords: risk management committee, audit fee, quality of financial reporting.