The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting

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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Bibliographic Details
Main Authors: Gholamhossein Mahdavi, Maryam Hasili
Format: Article
Language:Persian
Published: Alzahra University 2025-06-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
fraudulent financial reporting
gender
independence
size
sustainability reporting
Online Access:https://jera.alzahra.ac.ir/article_8587_c146f8742c722cdddd8793ad6c8b37ed.pdf
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