Studying the Mediating Role of Internal Control Weaknesses on the Relationship between Indicators of Companies’ Income Information Content and Audit Quality

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Keshtkar Rasoul; KHAJAVI SHOKROLAH; DASTGIR MOHSEN

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Journal: Journal of Accounting Advances Year:2020 | Volume:11 | Issue:2 (77/3) Page(s): 321-353

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Title

Studying the Mediating Role of Internal Control Weaknesses on the Relationship between Indicators of Companies’ Income Information Content and Audit Quality

Author(s)

Keshtkar Rasoul | KHAJAVI SHOKROLAH | DASTGIR MOHSEN | Issue Writer Certificate

Keywords

Audit QualityQ1

Companies’Income Information ContentQ2

Internal Control WeaknessesQ1

Earnings QualityQ2

Abstract

Reaching to the income information content is depend on the accuracy of each chain in the financial reporting chain including the requirement for doing independent audit, the determination and application of Audit Quality indicators, control, disclosure and presentation of strategies for remedies and reduction of Internal Control Weaknesses. In this regard, the present research attempts to study the mediating role of Internal Control Weaknesses on the relationship between indicators of companies’ income information content and Audit Quality. For this, the quality of information content of income and its criteria regarded as dependent variable, Audit Quality and its criteria regarded as independent variables and weaknesses of internal control and its criteria act as mediating variable. Research method is descriptive correlational. Research sample is includes 122 companies listed in Tehran Stock Exchange from 1386 to 1395. Research results showed that internal control weakness for financial reporting can play mediating role in the relation between Audit Quality and information content of income. However, internal control weakness for operation and rules do not such a role. These findings can improve the information content of companies’ income thorough the Audit Quality.

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APA: Copy

Keshtkar, Rasoul, KHAJAVI, SHOKROLAH, & DASTGIR, MOHSEN. (2020). Studying the Mediating Role of Internal Control Weaknesses on the Relationship between Indicators of Companies’ Income Information Content and Audit Quality. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(2 (77/3) ), 321-353. SID. https://sid.ir/paper/360794/en

Vancouver: Copy

Keshtkar Rasoul, KHAJAVI SHOKROLAH, DASTGIR MOHSEN. Studying the Mediating Role of Internal Control Weaknesses on the Relationship between Indicators of Companies’ Income Information Content and Audit Quality. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2020;11(2 (77/3) ):321-353. Available from: https://sid.ir/paper/360794/en

IEEE: Copy

Rasoul Keshtkar, SHOKROLAH KHAJAVI, and MOHSEN DASTGIR, “Studying the Mediating Role of Internal Control Weaknesses on the Relationship between Indicators of Companies’ Income Information Content and Audit Quality,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 2 (77/3) , pp. 321–353, 2020, [Online]. Available: https://sid.ir/paper/360794/en

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