Managerial Ability and Internal Control Quality

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GHADERI KAVEH; Ghaderi Salahadin; GhaderzadeH Seyed Karim

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:3 (31) Page(s): 71-90

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Information Journal Paper

Title

Managerial Ability and Internal Control Quality

Author(s)

GHADERI KAVEH | Ghaderi Salahadin | GhaderzadeH Seyed Karim | Issue Writer Certificate

Keywords

Management CompensationQ1

Managerial AbilityQ1

Managerial EfficiencyQ1

Internal Control QualityQ1

Abstract

Internal Control Quality of a firm can be affected by its specific features, auditing quality and corporate surveillance. Establishing an appropriate internal control system in firms will enhance accountability and financial transparency. This study is aimed to investigate the effect of Managerial Ability on Internal Control Quality. Thus, the study applies Management Compensation and Managerial Efficiency as indexes of Managerial Ability, and uses internal control system weaknesses in auditing report as an index of the Internal Control Quality. This is an applied research with and causal method. The sample consists of 87 firms listed in Tehran Stock Exchange during the period from 2007 to 2016. To test the hypothesis the Logit regression method has been used considering the nature of the dependent variable. Results indicate that there is no significant relation between Management Compensation and Internal Control Quality. Also, a negative relation between the Managerial Efficiency and the internal control system weaknesses indicates that Managerial Ability can improve the internal control system.

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APA: Copy

GHADERI, KAVEH, Ghaderi, Salahadin, & GhaderzadeH, Seyed Karim. (2019). Managerial Ability and Internal Control Quality. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(3 (31) ), 71-90. SID. https://sid.ir/paper/241147/en

Vancouver: Copy

GHADERI KAVEH, Ghaderi Salahadin, GhaderzadeH Seyed Karim. Managerial Ability and Internal Control Quality. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(3 (31) ):71-90. Available from: https://sid.ir/paper/241147/en

IEEE: Copy

KAVEH GHADERI, Salahadin Ghaderi, and Seyed Karim GhaderzadeH, “Managerial Ability and Internal Control Quality,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 3 (31) , pp. 71–90, 2019, [Online]. Available: https://sid.ir/paper/241147/en

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