Relation of Audit Committee Characteristics to Integrated Reporting

Today, they need a reporting system that includes both financial and non-financial information and is concise enough. On the other hand, monitoring the accuracy of these reports is also very important and for this purpose, the existence of an audit committee that has the ability to review and monitor these reports is essential. The purpose of this study is to investigate the relationship between the characteristics of the audit committee and integrated reporting. The research method is applied and descriptive and correlational. The statistical population of the study is the companies listed on the Tehran Stock Exchange, which was selected as a statistical sample by the method of systematic elimination of 100 companies in the period 1391 to 1398. The hypotheses were also tested based on multivariate regression test and analyzed using Excel and Eviews software. Findings of the study showed that there is a significant relationship between the size of the audit committee, the independence of the members of the audit committee and integrated reporting. There is no significant relationship between the financial expertise of the audit committee, the number of meetings of the audit committee and integrated reporting. The results of this research can be used by managers of listed and non-listed companies, shareholders, investors.