Investigating the impact of the audit committee on reducing financial distortions with emphasis on the specialty of the auditor in the industry

Today, accounting information systems play an important role in the operation of organizations, they play an important role in the economic environment of the countries. Many economic decisions are based on the information obtained from these systems, and the major share of stock exchanges is dedicated to buying and selling stocks of companies, which, in turn, can be affected by accounting data and figures. Any research on the impact of accounting information on a broad range of decision-makers in companies will help to better understand how this information is deployed to better and better disclose them. In this regard, we examined the impact of the audit committee on reducing financial distortions, with an emphasis on the auditor's specialty in the industry. This research has been carried out for the companies operating in Tehran Stock Exchange between 2012 and 2017. A total of 101 companies were selected as a statistical sample and analyzed using the logistic regression test in EVIEWS version 9 software. The results showed that, contrary to the society's view, there is no statistically significant relationship between the audit committee (including the independence of the audit committee, the financial expertise of the audit committee and the audit committee's experience) and financial distortions. Also, the auditor's specialty in the industry relates to the relationship between the audit committee (including independence The audit committee, the financial expertise of the audit committee and the audit committee's experience) and financial distortions have no significant statistical effect