M.A. Thesis:

Hsabrsy..hakmyt Committee of the Company. Company performance

The audit committee as an important part of the corporate governance system can improve the financial reporting process and the company's performance. Today there is no doubt about the importance and position of corporate governance for the success of companies. Stock companies have different ownership structure and, in recent years, the corporate governance principles have affected the ownership structure. The main purpose of this research is to examine the relationship between the characteristics of the audit committee, the corporate governance, the ownership structure and the company's performance. The criteria of the audit committee are the independence of the committee members, the number of meetings of the audit committee, and the corporate governance features include the independence of the board of directors and the size of the board of directors and the properties of the structure of ownership are institutional ownership and management ownership, and the performance of the company is the rate of return on equity. The statistical society consist of the companies which accepted in the Tehran Stock Exchange during the years 2011-2016. The statistical sample include 101 companies. The correlation and regression tests were used to investigate the above relationships and the F test was used to interpret the results of tests. Data is tested with Eviews 8 software. The findings showed that there is a significant relationship between the number of meetings of the audit committee and the independence of the audit committee with the firm's performance, and there is no significant relationship between the size of the board, the independence of the board and the firm's performance, as well as institutional ownership, management ownership with performance of company has no meaningful relationship.

Keywords: Cororate governance, Property Structure, Company Performance, Audit Committee,