امیرحسین میر

  Undoubtedly, one of the most important phenomena of the third millennium is the significant and increasing growth of information technology and its impact on all aspects of human life, especially business. Continuous environmental changes threaten the survival of organizations in various ways. Therefore, companies need to adopt a suitable strategic approach in order to continue their existence. Business strategy shows how an organization should compete or cooperate in a particular industry. Due to the very high changes in the market and the intense competition between commercial companies, organizations choose a suitable business strategy for their survival in order to make maximum use of the facilities available in their organization according to the environmental conditions. . The board of directors and the audit committee, which is considered as its subgroup, play an important and key role in establishing and implementing the company's strategies. Therefore, the purpose of this research is to investigate the relationship between the effectiveness of the board of directors and the audit committee with business strategy. In order to achieve this goal, two hypotheses were formulated. In order to test the hypotheses, a sample consisting of ۱۳۰ companies accepted in the Tehran Stock Exchange during the years ۱۳۹۳ to ۱۴۰۱ was selected and logistic regression was used. The results of the research show that there is a positive and significant relationship between the effectiveness of the board of directors and aggressive strategy. However, there is no significant negative relationship between the effectiveness of the audit committee and aggressive strategy.