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The Relationship between Audit Committee Members' Busyness and Audit Quality: The Moderating Role of Members' Tenure and Acumen
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Sadeghi Seyed Arash1   , Alikhani Razieh *2 , Pourali Mohammadreza1 , Maranjory Mehdi1 |
1- Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran
2- Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran , Raziehalikhani@iau.ac.ir |
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Abstract: (14 Views) |
This study investigates the nexus between audit committee busyness and audit quality, while evaluating the moderating roles of committee members’ tenure and expertise. Adopting a descriptive-correlational approach and an ex post facto design, data from 144 firms listed on the Tehran Stock Exchange (2019–2023) were analyzed via multiple regression in EViews. The findings reveal that audit committee busyness—defined as concurrent memberships in other boards or audit committees—does not significantly impact discretionary accruals as an outcome-based measure of audit quality. Furthermore, tenure and expertise fail to moderate this relationship. However, supplementary analyses demonstrate that concurrent board seats are negatively associated with the appointment of “Big” auditors (the Audit Organization and Mofid Raahbar), an input-based quality proxy. Additionally, tenure significantly impacts the link between concurrent audit committee roles and the appointment of top-tier auditors. These results suggest that compulsory isomorphism, driven by regulatory mandates and weak monitoring, undermines the audit committee’s effectiveness. Consequently, the study highlights the necessity for policymakers to reconsider caps on concurrent memberships and refine performance evaluation frameworks for audit committees to ensure substantive rather than symbolic compliance. |
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| Keywords: Audit Committee Busyness, Audit Committee Tenure, Audit Committee Expertise, Audit Quality |
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Full-Text [PDF 1407 kb]
(4 Downloads)
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Article type: Research |
Subject:
General
Received: 2026/04/26 | Accepted: 2026/08/4
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