The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its res More
The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its results will be used by beneficiaries. The statistical population of this study is all investment, financial and insurance companies active in the Tehran Stock Exchange with 40 companies, which has formed a sample size of 33 companies through the systematic elimination method. In order to collect the required financial information, it was extracted through financial statements during the 5-year period of 1397-1393 by the data panel method, which was analyzed by SPSS software and Ivyuz. Various statistical tests, including regression, have been used for inferential analysis of variables for statistical analysis of data. Three hypotheses have been examined and the results show that there is a positive and significant relationship between the size of the board of directors, the number of independent board members and the efficiency of the audit committee and audit fees. And research hypotheses were confirmed.
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