جستجوی مقالات مرتبط با کلیدواژه « quality of internal control » در نشریات گروه « علوم انسانی »

The purpose of this research is to investigate the effect of the quality of internal control on the disclosure of social responsibility information in companies listed on the Tehran Stock Exchange. In line with the purpose of the research, a hypothesis was formulated. In order to test this hypothesis, using the systematic elimination method, a sample of 106 companies was selected from among the companies admitted to the Tehran Stock Exchange during the years 2013 to 2014. For data analysis and hypothesis testing, multivariate regression models have been used using the combined data method. The results of the research hypothesis showed that the quality of internal control has a positive and significant effect on the disclosure of social responsibility information.

The purpose of this study is to investigate the relationship between the quality of internal control and transactions with related parties with the ability to compare accounting information. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. Post-event type included. In the course of this research, two hypotheses were formulated and 140 FIRM were selected through sampling by systematic removal method for a period of 8 years between 2013 to 2020 and data related to research variables after compilation in Excel software using software Ives statistics were analyzed by logistic and linear regression pattern. The results of testing the hypotheses showed that there is a significant direct relationship between the quality of internal control and the ability to compare accounting information. And there is a significant inverse relationship between transactions with related parties and the ability to compare accounting information

A quality internal control system within a company can provide the basis for the success of the company in the competitive conditions of the product market. This research was conducted with the aim of investigating the effect of product market competition on the quality of internal control, emphasizing the social role of the board of directors.

This research is applied in terms of purpose and correlational in terms of nature. In order to achieve the goal of the research, 155 companies were selected from among the companies admitted to the Tehran Stock Exchange between 2010 and 2017 by systematic elimination method and considered as the main sample. Logistic regression was also used to examine the relationships between variables.

The results of the research show that product market competition has an effect on the quality of internal control based on Hirfendahl-Hirschman index and adjusted Lerner index. Also, the social role of the board of directors has an effect on the quality of internal control based on the independence of the board, the size of the board and the duality of the CEO's duties.

Product market competition can reduce the profit of the company by affecting the behavior of shareholders and managers through the threat of liquidation and the effect of agency costs, and expose the company to more liquidity risk, and as a result, increase the probability of losses and bankruptcy. May this be the cause of this relationship in the present research. Also, since the company's board of directors is in charge of monitoring and controlling its systems, its characteristics have the ability to influence the company's internal controls. The responsibility of the board of directors is to provide independent supervision of the performance of the executive directors and to require the directors to be accountable to the shareholders.

Companies are always faced with many opportunities and need an optimal investment decision. Internal control as a governance mechanism and managerial ability as a behavioral mechanism affect the efficiency of investment. The purpose of this study is to investigate the role of internal control quality on the impact of management ability on investment efficiency. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 152 companies listed on the Tehran Stock Exchange in the period 1391-1399 have been used. The results of this study show that management ability has a positive and significant effect on overinvestment and has a negative and significant effect on underinvestment. The quality of internal control also limits the positive relationship between managerial ability and over-investment and strengthens the negative relationship between managerial ability and underinvestment.