M.A. Thesis:

Audit Committee Characteristics and Audit Earnings Quality

The main objective of this research is to examine the moderating role of audit quality in relation to the relationship between the characteristics of the audit committee and the quality of earnings . One of the qualitative features of information is its reliability , reliable information that is important without bias and bias, and honestly and reasonably reflects what it claims . This research was conducted for a period of five years from 1392 to 1396 in 153 Tehran Stock Exchange companies. In this study, financial leverage and company growth are also used as a control variable. Sample information from companies that were researched was categorized by Excel software after reviewing their data availability by aggregation And with the help of the software Eviews It was analyzed. The results of the research showed ; There is a positive and significant relationship between the independence of the audit committee and the quality of profit , But this relationship was negative and significant for the size and number of meetings of the Audit Committee And there was no relation to the expertise of the Accounting Committee and the quality of profit . Also, the moderating effect of audit quality variable The relationship between the size and independence of the audit committee with the quality of profit was positive and significant there was a negative and significant relationship between the number of meetings of the audit committee and the quality of profit, but the audit quality variable did not influence the relationship between the audit committee expertise and the quality of the profit.

Keywords: Earning quality , audit quality , audit committee characteristics