Internal Audit, Board of Directors and Financial Reporting Quality
- سال انتشار: 1397
- محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 2، شماره: 8
- کد COI اختصاصی: JR_IJFMA-2-8_007
- زبان مقاله: انگلیسی
- تعداد مشاهده: 239
نویسندگان
Assistant Professor of Accounting, Faculty of Management & Economics, Tarbiat Modares University, Tehran, Iran (Corresponding author)
Associate Professor of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran
MSc Accounting, Kharazmi University, Tehran, Iran
چکیده
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, irrecoverable losses if organization’s performance isn’t reflected in its earnings. Thus this research aims at investigating the relationship between internal audit quality, board of director quality and financial reporting. Research data, obtained from Tehran stock exchange’s official website, showed that ۲۲۳ firms had internal audit department. Only ۱۳۰ firms met involvement criteria, to which research questionnaires were sent. Finally ۵۹ questionnaires were approved as acceptable, and were taken as research sample. Findings showed that high-quality internal audit will lead to high-quality financial reporting. Also, strong board of directors will reinforce this relation.کلیدواژه ها
Internal Audit quality, financial reporting quality, board of director qualityاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.