چکیده مقاله
Auditing and financial reporting serve as tools for providing reliable financial information to the business community Public trust in this information is of great importance, as decision makers, including investors, banks, and other entities, base their decisions on this data Therefore, the quality of auditing and financial reporting is critical for maintaining public trust The aim of this research is to examine the impact of board members’ educational characteristics, gender, and financial knowledge on the quality of financial reporting and auditing in companies listed on the Tehran Stock Exchange The statistical population of this study consists of companies listed on the Tehran Stock Exchange, and the sample was selected through a systematic elimination method from the statistical population The sample comprises ۱۸۳ companies during the period from ۲۰۱۷ to ۲۰۲۲, estimated based on a multiple regression model and a common effects method The results indicate that the gender of the board has a significant impact on the quality of financial reporting and auditing in companies listed on the Tehran Stock Exchange Additionally, the financial knowledge of the board significantly affects the quality of financial reporting and auditing However, the impact of the educational characteristics of the board on the quality of financial reporting and auditing in these companies was not confirmed
کلیدواژهها
نویسندگان
Arefeh Mohaghegh
Assistant Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
Elham Rahgozar
PhD Student in Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
Mona Shadab
PhD Student in Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
شیوه ارجاع
Mohaghegh، Arefeh و Rahgozar، Elham و Shadab، Mona،1403،Examining the Impact of Educational Characteristics, Gender, and Financial Knowledge of the Board of Directors on the Financial Reporting and Auditing Quality in Companies Listed on the Tehran Stock Exchange،هشتمین کنفرانس بین المللی و نهمین کنفرانس ملی یافته های نوین در مدیریت، روان شناسی و حسابداری،تهران
ارائهشده در
مجموعه مقالات هشتمین کنفرانس بین المللی و نهمین کنفرانس ملی یافته های نوین در مدیریت، روان شناسی و حسابداری30 آذر 1403 · تهران