THE EFFECT OF INTERNAL CONTROL MATERIAL WEAKNESSES ON INVESTMENT INEFFICIENCY

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RAZAVI ARAGHI SEYED MOHAMMADREZA; JAHANSHAD AZITA; MOSTOFI AMIR

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:38 Page(s): 143-167

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Information Journal Paper

Title

THE EFFECT OF INTERNAL CONTROL MATERIAL WEAKNESSES ON INVESTMENT INEFFICIENCY

Author(s)

RAZAVI ARAGHI SEYED MOHAMMADREZA | JAHANSHAD AZITA | MOSTOFI AMIR | Issue Writer Certificate

Keywords

INTERNAL CONTROLSQ1

MATERIAL WEAKNESSES OF INTERNAL CONTROLSQ1

INVESTMENT INEFFICIENCYQ1

OVERINVESTMENTQ1

UNDERINVESTMENTQ1

Abstract

Establishing effective INTERNAL CONTROLS has always been one of the corporate governance elements. It has been a long time since INTERNAL CONTROLS are the major concern for managers, investors and other interested parties, because they are aware of the vitality of such controls in achieving goals of an economic unit. The aim of this research is to examine The effect of internal control material weaknesses on INVESTMENT INEFFICIENCY. Accordingly, a number of 122 stock exchange companies in Tehran have been selected in a 5 years period from 2011 to 2015, after utilizing a systematic removal method. We have used panel data regression technique in order to analyze data and hypothesis test. The findings of this research show that there is a meaningful positive relation between material weaknesses of INTERNAL CONTROLS and INVESTMENT INEFFICIENCY. In fact, the results explain that existence of material weaknesses in INTERNAL CONTROLS leads to INVESTMENT INEFFICIENCY in companies, and therefore, the necessity of implementing effective INTERNAL CONTROLS in the organizations by the managers is more reasonable than before.

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APA: Copy

RAZAVI ARAGHI, SEYED MOHAMMADREZA, JAHANSHAD, AZITA, & MOSTOFI, AMIR. (2018). THE EFFECT OF INTERNAL CONTROL MATERIAL WEAKNESSES ON INVESTMENT INEFFICIENCY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(38 ), 143-167. SID. https://sid.ir/paper/198143/en

Vancouver: Copy

RAZAVI ARAGHI SEYED MOHAMMADREZA, JAHANSHAD AZITA, MOSTOFI AMIR. THE EFFECT OF INTERNAL CONTROL MATERIAL WEAKNESSES ON INVESTMENT INEFFICIENCY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(38 ):143-167. Available from: https://sid.ir/paper/198143/en

IEEE: Copy

SEYED MOHAMMADREZA RAZAVI ARAGHI, AZITA JAHANSHAD, and AMIR MOSTOFI, “THE EFFECT OF INTERNAL CONTROL MATERIAL WEAKNESSES ON INVESTMENT INEFFICIENCY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 38 , pp. 143–167, 2018, [Online]. Available: https://sid.ir/paper/198143/en

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