Revista de Administracao de Empresas, Volume (62), No (6), Year (2022-12) , Pages (1-20)

Title : ( Audit committee and regulatory scrutiny )

Authors: Reza Hesarzadeh , Ameneh Bazrafshan , Saher Aqel ,

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Abstract

This paper examines the relationship between audit committee characteristics and regulatory scrutiny. Comment letters issued by the Securities and Exchange Organization of Iran were used to measure regulatory scrutiny. Empirical results show that audit committee financial expertise increases (decreases) regulatory scrutiny when audit committee independence is low (high). This paper informs the cost-benefit debate on audit committee financial expertise. It contributes to the literature by showing that regulatory scrutiny is jointly influenced by the audit committee independence and financial expertise. The paper is of interest to researchers and shareholders, boards of directors, and other practitioners who wish to improve the composition and quality of audit committees, especially in emerging markets where corporate governance codes are still developing.

Keywords

financial expertise independence comment letter audit committee regulatory scrutiny
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@article{paperid:1092409,
author = {Hesarzadeh, Reza and Ameneh Bazrafshan and Saher Aqel},
title = {Audit committee and regulatory scrutiny},
journal = {Revista de Administracao de Empresas},
year = {2022},
volume = {62},
number = {6},
month = {December},
issn = {0034-7590},
pages = {1--20},
numpages = {19},
keywords = {financial expertise independence comment letter audit committee regulatory scrutiny},
}

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%0 Journal Article
%T Audit committee and regulatory scrutiny
%A Hesarzadeh, Reza
%A Ameneh Bazrafshan
%A Saher Aqel
%J Revista de Administracao de Empresas
%@ 0034-7590
%D 2022

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