The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange

Abbaszadeh, Mohammad Reza; Manzarzadeh, Hashem

The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange

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Abstract

The purpose of this research is about the effect of characteristic of board of directors on independent auditing report and companies which was accepted in Tehran stock Exchange. The research hypothesis is based on relation between these characteristics and independent auditing report. Some other data in this project is consisting of 187 companies during years 2005 to 2009. In this project the way which is related to data is used for testing hypotheses which is mentioned and “Analyzes of Regression logistics. Findings in this research show that there is meaningful and negative relation between president dual-role” and auditing standard report which is accepted between “proportion owners” and auditing standard reports which is accepted and affected, and between “changing in members of Board of directors in this year in compare to last year” and auditing standard report which is accepted, we have meaningful and positive relation. There is meaningful and negative relation between “changing in auditing in this year in compare to last year” and auditing standard report and meaningful and positive relation between the natural reciprocal impact possessions in compare to the value on markets in compare to the duties of stakeholders” and auditing standard report.

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