Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management

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VALIZADEH LARIJANI AZAM; RAHMANI ALI; Sadeh Shaghayegh

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:25 Page(s): 29-40

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Title

Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management

Author(s)

VALIZADEH LARIJANI AZAM | RAHMANI ALI | Sadeh Shaghayegh | Issue Writer Certificate

Keywords

internal control report over financial reportingQ1

agency expenses and earnings managementQ2

Abstract

Implementing the internal control mechanisms and disclosing their reports is one of the effective control tools in more suitable monitoring of stakeholders over the behavior and performance of managers. The purpose of this study is to investigate the relation between disclosure of internal control report over financial reporting, agency expenses and earnings management in listed companies in Tehran Stock Exchange. So, three hypotheses have been designed and tested using the data of a sample from listed companies in Tehran Stock Exchange during the period 2007 to 2016. The results of statistical analysis of multiple correlation models indicate that there is a significant negative relation between disclosure of internal control reports and earnings management. However, there is not a relation between earnings management and agency expenses, as well as the disclosure of internal control report and agency expenses.

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APA: Copy

VALIZADEH LARIJANI, AZAM, RAHMANI, ALI, & Sadeh, Shaghayegh. (2018). Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(25 ), 29-40. SID. https://sid.ir/paper/238067/en

Vancouver: Copy

VALIZADEH LARIJANI AZAM, RAHMANI ALI, Sadeh Shaghayegh. Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(25 ):29-40. Available from: https://sid.ir/paper/238067/en

IEEE: Copy

AZAM VALIZADEH LARIJANI, ALI RAHMANI, and Shaghayegh Sadeh, “Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 25 , pp. 29–40, 2018, [Online]. Available: https://sid.ir/paper/238067/en

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