Investigating the relationship between independence and expertise of the Audit Committee manager with disclosure of intellectual capital of companies accepted in Tehran Stock Exchange

Abstract

The purpose of this study was to investigate the relationship between independence and specialty of the director of the audit committee with the disclosure of intellectual capital of the companies admitted to the Tehran Stock Exchange. Methodology: The research method used is a descriptive correlational survey. The statistical sample of this study included 80 companies participated in the Tehran Stock Exchange and the method of systematic sampling was systematic. Results: The research data were collected in two ways: library and facsimile, and the tools used in T-Shirzad software and Comprehensive Information Bank of Tehran Stock Exchange. Also, for data analysis, data integration method using Eviews software has been used. Conclusion: The results showed that there is a significant relationship between independence and expertise of the director of the audit committee with the disclosure of intellectual capital in the companies admitted to Tehran Stock Exchange.