FACTORS AFFECTING THE INTERNAL CONTROL MATERIAL WEAKNESSES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HAJIHA ZOHREH; MOHAMMAD HOSSEINNEZHAD SOHEILA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:7 | Issue:26 Page(s): 119-137

Download Full-Text

Persian Verion

View:

6,267

Download:

Cites:

Information Journal Paper

Title

FACTORS AFFECTING THE INTERNAL CONTROL MATERIAL WEAKNESSES

Author(s)

HAJIHA ZOHREH | MOHAMMAD HOSSEINNEZHAD SOHEILA | Issue Writer Certificate

Keywords

EFFECTIVE INTERNAL CONTROLQ2

INTERNAL CONTROL MATERIAL WEAKNESSESQ2

SARBANES–OXLEYQ2

Abstract

Control over financial reporting and reporting INTERNAL CONTROL MATERIAL WEAKNESSES in terms of Tehran stock market manifesto and design an EFFECTIVE INTERNAL CONTROL system to advance firm’s small and massive goals indicate the importance of internal control reporting significant in firms’ auditing report. The present study investigates those effective factors on internal control prominent weakness in audit report. We have studied the effective factors on INTERNAL CONTROL MATERIAL WEAKNESSES in a sample of accepted firms in Tehran stock exchange. Sample consisted of 97 accepted firms in Tehran stock exchange. The influences of eight explanatory variables on dependent variable of internal control material weakness were tested to find the answer of the hypothesis. Analyzing combined regression showed that there is a positive, significant relation between logarithms of share price multiplied share numbers, Inventory divided by total assets and loss with internal control material weakness. There may seem no relation of foreign currency translation, the growth in revenue, the market to book ratio, Altman’s Z-Score, and Current liabilities plus long-term debt divided by assets with internal control material weakness. Therefore, we may conclude that material weakness in auditor reports have been influenced by some monetary criterion.

Cites

APPLYING THE GAME THEORY IN ANALYSIS OF BUDGET MANAGER-SENIOR MANAGER STRATEGIC GAME IN BUDGET PARTICIPATION AND BUDGET SLACK

References

Cite

APA: Copy

HAJIHA, ZOHREH, & MOHAMMAD HOSSEINNEZHAD, SOHEILA. (2015). FACTORS AFFECTING THE INTERNAL CONTROL MATERIAL WEAKNESSES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 7(26), 119-137. SID. https://sid.ir/paper/198072/en

Vancouver: Copy

HAJIHA ZOHREH, MOHAMMAD HOSSEINNEZHAD SOHEILA. FACTORS AFFECTING THE INTERNAL CONTROL MATERIAL WEAKNESSES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;7(26):119-137. Available from: https://sid.ir/paper/198072/en

IEEE: Copy

ZOHREH HAJIHA, and SOHEILA MOHAMMAD HOSSEINNEZHAD, “FACTORS AFFECTING THE INTERNAL CONTROL MATERIAL WEAKNESSES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 7, no. 26, pp. 119–137, 2015, [Online]. Available: https://sid.ir/paper/198072/en

Related Journal Papers