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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