Thesis:

The relationship between corporate governance, audit quality and auditor expertise in the industry with the integrity of financial statements

Integrated reporting as the latest evolution of reporting, has created a new era of providing and communicating financial and non-financial information and value creation, this has made business sustainability and social responsibility more important. In this research, the collected data were summarized, classified and calculated by Excel software and finally tested through Eviews and Stata software. For this purpose, the companies were investigated during the period of 2016-2021. From the point of view of the goal, this research is applied. Also, since the research examines the relationship between several variables, the research is a descriptive type of correlation in terms of nature and method. The sample data of studied companies, after checking the availability of their data, were collected and classified with the help of Excel software and analyzed with the help of Eviuse software. The findings showed that there is a significant relationship between institutional ownership, managerial ownership, audit committee independence, audit committee size, audit quality and auditor's expertise in the industry and the integrity of the financial statements of companies admitted to the Tehran Stock Exchange, respectively. The results of this research can be used by researchers, managers, public accountants and auditors, producers and users of financial reports and stock exchange companies. Also, they can use the results of this research by considering different criteria of the integrity of financial statements in order to set policies and make decisions.

Keywords: integrity of financial statements, institutional ownership, managerial ownership, audit committee in