Investigating the relationship between internal information content and internal control, emphasizing the effectiveness of financial reporting quality

According to the need of all users of financial statements that pay much attention to the information content of the financial statements, in particular the declared figure, accounting profit. This important factor must be checked whether there has been a manipulation of the amount of profit that may be due to weaknesses in the internal controls of the worker. And based on the quality of financial reporting, the internal control weaknesses do not cause the amount of profit to be manipulated, and quality reporting to the market and investors will be offered and the information content will be higher. Therefore, this study examines the relationship between profit intelligence content and the weakness of internal control with the role of moderating the company's financial reporting quality. The purpose of the present research is to apply and methodology is a causal (post-event) research. The statistical population of this study is all companies accepted in Tehran Stock Exchange. Using a systematic elimination sampling method, 174 companies were selected as research sample and investigated in a 5-year period between 1392 and 1396. The method used to collect information is a library and to test the hypotheses, multiple regression with the combined data model of use The results of the research show that the positive and sensible relationship between the information content of the gain and control is not effective There is a moderator on its internal variable is impressive and this relationship is moderated.