M.A. Thesis:

Corporate Governance, Internal Audit and Profitability

The main purpose of this study is to examine corporate governance, internal audit, auditor and profitability. In this study, the collected data were summarized, classified and calculated by Excel software and finally tested by Eviews and Stata software. For this purpose, 155 companies were surveyed during the period 2016- 2020. This research is a part of applied research in terms of purpose and in terms of nature and method is a descriptive correlation. The results showed that there is a significant relationship between the independence of the audit committee, the expertise of the audit committee, the size of the board of directors, the number of board meetings, and the gender diversity of the board of directors with the profitability of companies listed on the Tehran Stock Exchange.

Keywords: Audit Committee Independence, Audit Committee Expertise, Board Size, Number of Board Meetings, Gender Diversity of the Board