M.A. Thesis:

Audit Committee٫s and Independent auditor Selection

Today, the selection of independent auditors is influenced by several factors for the audit of joint stock companies. The audit committee as one of the regulatory mechanisms of corporate governance can have a significant impact on the selection of independent auditors in companies. Therefore, the present study was conducted to investigate the relationship between some of the characteristics of the audit committee and the selection of independent auditors. Accordingly, 108 companies listed on the Tehran stock exchange were surveyed as a statistical sample. The research period was 5 years from 1390 to 1394. In this research, the relationship between the size and expertise of the audit committee was examined by selecting independent auditors. The results of research data analysis using logistic regression showed that there is a meaningful relationship between the expertise of the audit committee and the choice of an independent auditor. Also, there is no meaningful relationship between the size of the audit committee and the choice of the independent auditor.

Keywords: Independent Auditor Selection, The size of the audit committee, Audit committee expertise,