How Managers and Audit Committee Affect Internal Control Weakness

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

This paper assesses how the board, CEO, and audit committee's characteristics influence internal control weakness. In order to test the hypotheses, data of listed companies on the Tehran Stock Exchange during 2012-2016 are collected. Panel data analyses indicate that managerial education level and audit committee independence inversely influence internal control weakness. However, there is no significant relationship between managers' or audit committees' other characteristics and internal control weakness.

Language:
English
Published:
Iranian Journal of Accounting, Auditing and Finance, Volume:4 Issue: 4, Autumn 2020
Pages:
45 to 56
https://magiran.com/p2315235