Open AccessInvestigating the relationship between the expertise and size of the audit committee by disclosing the intellectual capital of the companies admitted to the Tehran Stock Exchange
Author(s) -
Rahim Heydari,
Samad Ayazi
Publication year - 2019
Publication title -
journal of management and accounting studies
Language(s) - English
Resource type - Journals
ISSN - 2693-8448
DOI - 10.24200/jmas.vol5iss03pp91-95
Subject(s) - stock exchange , intellectual capital , audit committee , accounting , business , audit , sample size determination , capital market , actuarial science , finance , statistics , mathematics
The purpose of this study was to investigate the relationship between the expertise and size of the audit committee and the disclosure of intellectual capital of the companies admitted to the Tehran Stock Exchange. Methodology: The research method used is a descriptive correlational survey. The statistical sample of this study included 80 companies participated in the Tehran Stock Exchange and the method of systematic sampling was systematic. The research data were collected in two ways: library and facsimile, and the tools used in T-Shirzad software and Comprehensive Information Bank of Tehran Stock Exchange. Also, for data analysis, data integration method using Eviews software has been used. Results: The results showed that there is a significant relationship between the expertise and size of the audit committee with the disclosure of intellectual capital in the companies listed in Tehran Stock Exchange. Conclusion: Finally, it can be said that there is a positive and significant relationship between audit quality and disclosure of intellectual capital at 95% confidence level.Adams, M. 1997. Determinants of audit committee formation in the life insurance industry: New Zealand evidence. Journal of Business Research, 38 (2): 123-129.