The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 01 01 The Impact of Audit Committee Characteristics on the Number, Readability, and Tone of Key Audit Matters in the Audit Report The Impact of Audit Committee Characteristics on the Number, Readability, and Tone of Key Audit Matters in the Audit Report 1 23 EN Journal Article 2026 06 09 <p>The objective of the present study was to examine the impact of audit committee characteristics on the number, readability, and tone of Key Audit Matters (KAMs) disclosed in the independent auditors’ reports of companies listed on the Tehran Stock Exchange. Audit committee characteristics included audit committee size, independence, financial expertise, gender diversity, experience, tenure, multiple directorships, overlapping memberships, and professional reputation. In terms of purpose, this study was applied research, and in terms of methodology, it employed a descriptive-correlational design based on ex post facto data. The statistical population consisted of companies listed on the Tehran Stock Exchange during the five fiscal years from 2020/2021 to 2024/2025. After applying the screening criteria, 114 companies and 570 firm-year observations were selected. The research data were collected from audit reports, financial statements, accompanying notes, information disclosed through the CODAL system, and Rahavard Novin software. Multiple regression models were estimated using EViews software to test the research hypotheses. The results indicate that certain audit committee characteristics can affect various dimensions of Key Audit Matter reporting. In particular, the professional and structural characteristics of audit committees play an important role in improving the quality of audit report content, enhancing readability, and moderating reporting tone. The findings suggest that strengthening audit committee effectiveness can contribute to greater transparency in auditors’ reports, reduced information asymmetry, and improved monitoring effectiveness within the corporate governance system.</p> https://bmfopen.com/index.php/bmfopen/article/download/713/531