The Effect of Audit Committee and Board of Directors Characteristics' on Audit Fees and Internal Control Quality in Iran // El efecto de las características del Comité de Auditoría y de la Junta Directiva sobre los honorarios de auditoría y la calidad


  • Mahdi Salehi Department of Accounting Ferdowsi. University of Mashhad (Mashhad, Iran)
  • Noman Rashidi Soorestani Department of Accounting Imamreza International. University of Mashhad (Iran)

Palabras clave:

honorarios de auditoría, calidad de control interno, junta directiva, comité de auditoría.


Este estudio investiga el efecto de las características de la fortaleza de la junta directiva y del comité de auditoría sobre la calidad del control interno de los honorarios de auditoría.

En este estudio, un total de 84 empresas que cotizan en la Bolsa de Teherán se evaluaron de 2014 a 2016. El modelo de regresión de panel y el modelo de regresión logística de panel se utilizaron para probar hipótesis relacionadas con los honorarios de auditoría y las debilidades de la calidad del control interno, respectivamente.

Los resultados mostraron que no existe una relación significativa entre la autoridad de la junta directiva y el comité de auditoría y la experiencia de la junta de independencia y del comité de auditoría y la debilidad de la calidad del control interno y también entre el poder de la junta y los honorarios de auditoría. Sin embargo, existe una relación significativa entre la independencia de la junta y la autoridad del comité de auditoría, la experiencia y los honorarios de auditoría. Además, los resultados indicaron que no existe una relación significativa entre el esfuerzo de la junta y los honorarios de auditoría y la debilidad de la calidad del control interno.


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Cómo citar

Salehi, M., & Rashidi Soorestani, N. (2019). The Effect of Audit Committee and Board of Directors Characteristics’ on Audit Fees and Internal Control Quality in Iran // El efecto de las características del Comité de Auditoría y de la Junta Directiva sobre los honorarios de auditoría y la calidad. Revista De Métodos Cuantitativos Para La Economía Y La Empresa, 28, 23-42. Recuperado a partir de