Investigating the Relationship Between Internal Control Quality and Related Party Transactions with the Accounting Information Comparability

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