Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections

Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections

This study explores the relationship between audit committee characteristics and accounting information quality by justifying the role of the internal information environment and political connections under the theocracy state of Iran with syncretic politics. Using panel data of 558 firms from the T...

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Bibliographic Details
Main Authors: Omid Mehri Namakavarani, Abbas Ali Daryaei, Davood Askarany, Saeed Askary
Format: Article
Language:English
Published: MDPI AG 2021-06-01
Series:Journal of Risk and Financial Management
Subjects:
audit committee characteristics
accounting information quality
internal information environment
political connections
TOPSIS
Online Access:https://www.mdpi.com/1911-8074/14/6/273

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