The role of audit committee on the relationships between management myopia and ability and audit report

The effect of the existence of an audit committee on the relationship between managers' myopia and managers' ability with the type of audit report by Using 109 companies accepted companies in Tehran Stock Exchange were selected for a 6-year period (1391-1396) using by a logistic regression panel model was used and a bi-test and t-test was tested in this study.To measure independent variables, the management shortness of the Anderson and Ciao (1982) model has been used to measure the management ability of Demirjan and his colleagues (2012). The results indicate that in the Tehran Stock Exchange, managers 'short-sightedness and managers' ability to communicate with auditor's comments and changes in the year after the modified commentary did not affect the audit committee. Also the audit committee has no effect on this relationship and does not moderate the relationship between myopia and the ability of managers with the type of auditor's report.Key words: Management myopia, auditor switch, auditor’s type of opinion, manager's ability.