Document Type : Research Paper



The novelty and mandatory rules about establishing of the audit
committee in Iranian listed companies as one of the important part of
corporate governance are controversial subject. It has been important
especially when the real earnings management is involved. It is due to the
possibility of the detection of real earning management that is low in
comparison with accrual earning management. In companies this research
intend to investigate about audit committee characteristic and real earning
management in Iranian listed companies. So we gather data about 112 listed
companies of TSE during 1392 year and analysis them with cross-sectional
In general our findings show that there is a significant relationship
between audit committee characteristics and real earnings management. Also
our findings help to TSE policy maker for reporting and enforcement of
audit committee charter. It indicates also that there is a vital need for
applying of corporate governance rules in Iranian listed companies


اعتمادی، حسین و شفاخیبری، نصیبه، تاثیر جریان های نقد آزاد بر مدیریت سود و نقش
کمیته ی حسابرسی درآن ، فصلنامه علمی پژوهشی حسابداری مال ی، سال سوم ، شماره
.1390 ، 10
باباجانی، جعفر و خنکا، عبدالخالق، ضرورت تشکیل کمیته حسابرسی و استقرار واحد
حسابرسی داخلی در شهرداریهای کلان شهرها برای ارتقاء سطح مسئولیت
.1391 ، پاسخگویی، فصلنامه مطالعات تجربی حسابداری مال ی، سال دهم ، شماره 33
تختائی، نصراله و تمیمی، محمد و موسوی، زهرا ، نقش کمیته حسابرسی در کیفیت
.1390 ، گزارشگری مال ی، حسابدار رسمی ، شماره 45
سجادی، سید حسین و دستگیر، محسن و افشارجهانشاهی، مجتبی ، ضرورت ایجاد کمیته
.1385 ، حسابرسی صاحبکار ، فصلنامه مطالعات حسابدار ی، شماره 15
سلیمانی، غلامرضا و مقدسی، مینا ، نقش کنترل های داخلی، حسابرس داخلی و کمیته
، حسابرسی در بهبود نظام راهبری ( حاکمیت ) شرکت ی، پژوهش حسابداری، شماره 12
علوی طبری، سید حسین و عصابخش، راضیه، نقش کمیته حسابرسی و بررسی موانع ایجاد
و به کارگیری آن در ایران ، مجله پیشرفت های حسابداری دانشگاه شیراز، دوره دوم،
. 1389 ، شماره 1
فخاری، حسین و عدیلی، مجتبی، بررسی رابطه بین جریان های نقدی آزاد و مدیریت سود
از طریق فعالیتهای واقعی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران،
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کرمی، غلامرضا و مهرانی، ساسان و اسکندر، هدی ، بررسی تئوری نمایندگی و تئوری
علامت دهی در سیاست های تقسیم سود: نقش سرمایه گذاران نهادی، مجله پیشرفتهای
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محمدیان، محمد، نقش و روابط حسابرس،کمیته حسابرسی و هیئت مدیره در پاسخگویی
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