Investigating the Effect of Corporate Governance, Audit Committees and Optional Disclosures on Companies Accepted in the Tabriz Stock Exchange

farshad ganji¹

1) farshad ganji

IOI Code : XBZK-DABAD
Publication : national Congress on management economics accountanat(emacong.com)
Abstract :
    The purpose of this research is to investigate the relationship between corporate governance, audit committee and disclose disclosure in companies admitted to Tehran Stock Exchange. The corporate governance measures are the size of the board of directors, the independence of the board of directors, the independence of the board of directors and the dichotomy of the CEO s responsibilities, and the criteria of the audit committee are the size of the audit committee and the independence of the audit committee. Many researchers have tried to do research on this subject and have examined various variables. In this research, the effect of ownership structure of the company on the opinion of the auditor in Tehran Stock Exchange companies has been investigated. The criteria for ownership structure include the size of the board of directors, the independence of the board of directors, management ownership and institutional ownership. The statistical population of the study was all companies accepted in the Tabriz Stock Exchange and the time period from 2009 to 2014. To measure the optional disclosure of the checklists provided by Kashanipour et al. (2009). The number of statistical samples after applying the necessary constraints to select a statistical society of 70 companies. In this research, Excel software was used for data processing and 7Eviews software was used to analyze the data. In this research, the method of combined linear regression or data panel is used to evaluate the relationship between variables. The results of the research show that the independence of the board of directors, the size of the audit committee, and the independence of the audit committee have a significant relationship with the disclosure.

Keywords : corporate governance audit committee disclosure of board size board independence management ownership institutional ownership auditor s opinion