Presentation internal control weakness template, Based on noncontrol criteria of accounting quality indicators

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Ghafari Ghaziani Abbas; Kheradyar Sina; Pourali Mohammadreza; Samadi Lorgani Mahmoud

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume: | Issue: Page(s): 13-22

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Information Journal Paper

Title

Presentation internal control weakness template, Based on noncontrol criteria of accounting quality indicators

Author(s)

Ghafari Ghaziani Abbas | Kheradyar Sina | Pourali Mohammadreza | Samadi Lorgani Mahmoud | Issue Writer Certificate

Keywords

Internal Control WeaknessQ4

Ownership StructureQ4

mandatory disclosureQ4

Abstract

Internal controls are a process that provides reasonable assurance about the reliability of financial reporting and the preparation of financial statements based on policies and procedures in accordance with generally accepted accounting principles. Therefore, operational inefficiency and quality of financial reporting are as negative consequences due to weak internal controls, which are likely to be due to uncontrolled criteria of accounting quality index.Therefore, the purpose of this study is to provide a model of weak internal controls based on non-control criteria of accounting quality index. To achieve the research goal, data of 87 sample companies were collected over a period of 7 years from 2012 to 2018and were analyzed by descriptive-correlation analysis using logit regression test. The results showed that there is a negative and significant relationship between Ownership Structure (ownership concentration) and weakness of internal controls. There is a significant negative relationship between mandatory disclosure and the weakness of internal controls.

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