The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting
The audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the relationship between fraudulent financial report...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Persian |
| Published: |
Alzahra University
2025-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_8587_c146f8742c722cdddd8793ad6c8b37ed.pdf |
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| Summary: | The audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the relationship between fraudulent financial reporting and sustainability reporting. The research is applied in nature and classified as a descriptive study. The statistical sample consists of 1,243 firm-year observations from companies listed on the Tehran Stock Exchange over the period from 2013 to 2023, analyzed using regression in EViews version 10 software. The findings indicate that audit committee characteristics, specifically gender diversity, size, and independence, have a statistically significant negative moderating effect on the relationship between fraudulent financial reporting and sustainability reporting. Specifically, increasing the presence of women on the audit committee, expanding the size of the audit committee, and enhancing the independence of its members lead to greater sustainability reporting, which in turn reduces fraudulent financial reporting and improves the quality of financial reporting |
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| ISSN: | 2251-8509 2538-1520 |