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:: year 10, Issue 37 (6-2018) ::
quarterly financial accounting journal 2018, 10(37): 95-118 Back to browse issues page
Impact of accounting quality on material control weaknesses of internal control
Zohreh Hajiha * 1, Maryam Naderi 2
1- Associate Professor of Accounting Department, East Tehran Branch, Islamic Azad University, Tehran, Iran, Associate Professor of Accounting Department, East Tehran Branch, Islamic Azad University, Tehran, Iran
2- Master of Auditing, Accounting Department, East Tehran Branch, Islamic Azad University, Tehran, Iran, Master of Auditing, Accounting Department, East Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract:   (245 Views)
Tracking of macro financial corruptions in many countries have shown that how weakness in internal control can lead to significant and main distortions in financial statements. Regarding the importance of these controls, the present study was focused on the effect of accounting quality on important weaknesses of the internal control. In order to evaluate of this hypothesis, the effect of independent variables of operating cash items, total accruals, operating accruals items and investing accruals items were investigated as measurement of accounting quality on the dependent variable, which is the internal control material weaknesses. The statistical population of the study consisted of the 129 companies that meet definite conditions and listed in Tehran Stock Exchange during 1390-1394. Regression analysis showed that the total accrual items and operating accruals items have a significant positive effect on control material weaknesses and invest accruals items and operating cash items with internal control weaknesses had a significantly negative relationship.
Keywords: internal control material weaknesses, accounting quality, operating accruals items, investing accruals items, operating cash items, total accruals.
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Type of Study: Research | Subject: Special
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hajiha Z, naderi M. Impact of accounting quality on material control weaknesses of internal control. quarterly financial accounting journal. 2018; 10 (37) :95-118
URL: http://qfaj.ir/article-1-1195-en.html


year 10, Issue 37 (6-2018) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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