Document Type : Research Paper

Authors

• Seyed Hossein Sajadi
• Mohsen Dastgir
• Mojtaba Afshar Jahanshahi

Abstract

The Purpose of this research, is the understanding the effect of Audit Committee existence and finally identifying the necessity of creating i t in our Country.
The results show that the existence of Audit committee causes that improve the quality of financial reporting, quality of internal Controls, external Auditor Performance and internal Auditor Performance and decreases the Management fraud.

Keywords

• Audit Committee
• quality of financial reporting quality of external and internal Auditor Performance
• management fraud