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.
Sajadi,S H , Dastgir,M and Afshar Jahanshahi,M . (2006). Necessity of Establishing a Client Audit Committee. Empirical Studies in Financial Accounting, 4(15), 65-86.
MLA
Sajadi,S H , , Dastgir,M , and Afshar Jahanshahi,M . "Necessity of Establishing a Client Audit Committee", Empirical Studies in Financial Accounting, 4, 15, 2006, 65-86.
HARVARD
Sajadi S H, Dastgir M, Afshar Jahanshahi M. (2006). 'Necessity of Establishing a Client Audit Committee', Empirical Studies in Financial Accounting, 4(15), pp. 65-86.
CHICAGO
S H Sajadi, M Dastgir and M Afshar Jahanshahi, "Necessity of Establishing a Client Audit Committee," Empirical Studies in Financial Accounting, 4 15 (2006): 65-86,
VANCOUVER
Sajadi S H, Dastgir M, Afshar Jahanshahi M. Necessity of Establishing a Client Audit Committee. Empirical Studies in Financial Accounting. 2006;4(15):65-86 (In Persian).
