Impact of accounting quality on material control weaknesses of internal control

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HAJIHA ZOHREH; NADERI MARYAM

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Journal: FINANCIAL ACCOUNTING Year:2018 | Volume:10 | Issue:37 Page(s): 95-118

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Information Journal Paper

Title

Impact of accounting quality on material control weaknesses of internal control

Author(s)

HAJIHA ZOHREH | NADERI MARYAM | Issue Writer Certificate

Keywords

internal control material weaknessesQ1

accounting qualityQ1

operating accruals itemsQ2

investing accruals itemsQ1

operating cash itemsQ1

total accrualsQ3

Abstract

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.

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APA: Copy

HAJIHA, ZOHREH, & NADERI, MARYAM. (2018). Impact of accounting quality on material control weaknesses of internal control. FINANCIAL ACCOUNTING, 10(37 ), 95-118. SID. https://sid.ir/paper/168111/en

Vancouver: Copy

HAJIHA ZOHREH, NADERI MARYAM. Impact of accounting quality on material control weaknesses of internal control. FINANCIAL ACCOUNTING[Internet]. 2018;10(37 ):95-118. Available from: https://sid.ir/paper/168111/en

IEEE: Copy

ZOHREH HAJIHA, and MARYAM NADERI, “Impact of accounting quality on material control weaknesses of internal control,” FINANCIAL ACCOUNTING, vol. 10, no. 37 , pp. 95–118, 2018, [Online]. Available: https://sid.ir/paper/168111/en

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