M.A. Thesis:

Features of the Audit Committee, Audit Quality, and Return on Assets

Internal Auditing, Audit Committees, and Audit Committees are important mechanisms of corporate governance that affect financial performance and financial performance through financial information. The main role of auditing, internal auditing, and audit committees is to monitor the work of internal and independent auditors and the company's financial reporting process. This research examines the relationship between the characteristics of the audit committee, the quality of the audit, and the rate of return on assets. Independent variables in this research are the size of the audit firm; the accountability of the internal auditor; the size of the members of the audit committee; the independence of the members of the audit committee; the financial expertise of the members of the audit committee and the dependent variable is the rate of return on assets. For data collection, the data of 71 accepted companies of Tehran Stock Exchange during the years 2012 to 2016 (355 years - the company) has been analyzed. The data were then extracted from Excel databases and then analyzed using the Eveis software. The results of the research indicate that there is a direct and significant relationship between the size of the audit firm, the size of the members of the audit committee, the independence of the members of the audit committee and the financial expertise of the members of the audit committee with the rate of return on assets. Also, there is no significant relationship between the accountability of the director of the internal auditor and the return on assets.

Keywords: size of the audit firm; size of the audit committee members; the independence of the audit committee