Financial expertise of the Audit and Profit Management Committee of the companies admitted to the Tehran Stock Exchange

One of the main pillars of corporate governance is the audit committee. Understanding and knowledge of members of the Audit Committee experience increases the financial reporting and audit firm value. The purpose of this study was to investigate the effect of financial expertise of members of the Audit Committee on earnings management of companies admitted to Tehran Stock Exchange. This research is in terms of applied and descriptive - analytic type of correlation. To collect the required data, this research has been used with new information retrieval software and also from the electronic archive of the Tehran Stock Exchange. It should be explained that information about financial expertise of members of the Tehran Stock Exchange is the part of the audited companies compiled in this The names of the 219 bourse companies and outlets that are audited by the audit committee are inscribed and information such as a financial officer has been identified as independent of the members of the audit committee. In addition, additional information is available to the members of the Audit Committee on the Codal Network (some of which may have been modified in the composition of the members in late 2014). To test the hypotheses, multivariate regression coefficient analysis has been used. The statistical population of the study is the companies accepted in the Tehran Stock Exchange. According to the systematic elimination of the company's audit committee, only 95 companies were considered as statistical samples. Data were analyzed using the software eviwes 9 Analysis and analysis. The results showed that the expertise of the audit committee members would increase the effective earnings management and reduce earnings management.