نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشگاه بین المللی امام رضا
2 موسسه آموزش عالی کاویان مشهد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Theoretically, due to the separation of ownership and management, audit and financial reports are regarded as a communication bridge between managers and outside stakeholders. Nevertheless, the increasing weakening of the readability levels of financial and audit reports in recent years has had an adverse effect on their communication performance. Therefore, the present study aims to examine the relationship between corporate governance mechanisms and audit report redability in the Tehran Stock Exchange. In this regard, the corporate governance mechanisms include corporate boards indepencence, corporate boards financial expertise, audit committees independence, CEO duality, boards gender and institutional ownership. We also use Flesch and Fog redability indices as our readability measures. The statistical population of this research includes all listed companies on the Tehran Stock Exchange whose stocks are actively traded. A sample of 103 companies (721 firm-year observations) during the period 2011 to 2017 are chosen from this statistical population after lifting intended restrictions. Our findings suggest that there is a significant relationship between corporate governance mechanisms and audit report readability.
کلیدواژهها [English]
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