The Role of Agency Costs Due to the Change of Financial Manager and Auditor Turnover on Internal Control’, s Weakness

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Khairullahi Farshid; Abdi Hadis; Abdi Hadis; Alimoradi Mehri

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Journal Paper

Paper Information

Journal: ACCOUNTING AND SOCIAL INTERESTS Year:2021 | Volume:11 | Issue:4 Page(s): 55-90

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Information Journal Paper

Title

The Role of Agency Costs Due to the Change of Financial Manager and Auditor Turnover on Internal Control’, s Weakness

Author(s)

Khairullahi Farshid | Abdi Hadis | Abdi Hadis | Alimoradi Mehri

Keywords

Agency Problems

Changing Financial Officer

Internal Control’

s Weakness

Mandatory Auditor's Turnover

Voluntary Auditor's Turnover

Abstract

Internal controls are a process that is designed and implemented by management and other staff to ensure reasonable achievement by management of the entity's objectives in terms of reliability of financial reporting, the effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Auditors and financial managers of organizations play a major role in improving, effectiveness and improving the structure of the internal control system and cost effective of their organization and will result in a more efficient financial system for their organization. Therefore, the purpose of this study is to investigate the effect of Changing Financial Officer and auditor turnover on the internal controls weakness and also investigate this effect in companies with representation problems for companies listed on the Tehran Stock Exchange for years 2013-2019. Analysis of research data using a logistic model has shown that the change of financial manager and the Voluntary Auditor's Turnover has a significant and positive effect on the Internal Control’, s Weakness,while the auditor's mandatory turnover has not had a significant effect on the Internal Control’, s Weakness. The results also show that the effect of changing the financial manager and the Voluntary Auditor's Turnover on the Internal Control’, s Weakness in companies with Agency Problems is significant. The findings of the present study can be very important in terms of improving the company's management decisions and control system and especially improving the quality of financial reporting by identifying the factors affecting the weakness of internal controls in companies with Agency Problems.

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APA: Copy

Khairullahi, Farshid, Abdi, Hadis, Abdi, Hadis, & Alimoradi, Mehri. (2021). The Role of Agency Costs Due to the Change of Financial Manager and Auditor Turnover on Internal Control’, s Weakness. ACCOUNTING AND SOCIAL INTERESTS, 11(4 ), 55-90. SID. https://sid.ir/paper/1046759/en

Vancouver: Copy

Khairullahi Farshid, Abdi Hadis, Abdi Hadis, Alimoradi Mehri. The Role of Agency Costs Due to the Change of Financial Manager and Auditor Turnover on Internal Control’, s Weakness. ACCOUNTING AND SOCIAL INTERESTS[Internet]. 2021;11(4 ):55-90. Available from: https://sid.ir/paper/1046759/en

IEEE: Copy

Farshid Khairullahi, Hadis Abdi, Hadis Abdi, and Mehri Alimoradi, “The Role of Agency Costs Due to the Change of Financial Manager and Auditor Turnover on Internal Control’, s Weakness,” ACCOUNTING AND SOCIAL INTERESTS, vol. 11, no. 4 , pp. 55–90, 2021, [Online]. Available: https://sid.ir/paper/1046759/en

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