Evaluating the Role of the Business Strategy in assessing the strength of Internal Controls over Financial Reporting

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Sheikhi Garjan Mina; NORAVESH IRAJ; Mohamadi Molgharani Ahtaollah

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Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2019 | Volume:12 | Issue:46 Page(s): 57-81

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Title

Evaluating the Role of the Business Strategy in assessing the strength of Internal Controls over Financial Reporting

Author(s)

Sheikhi Garjan Mina | NORAVESH IRAJ | Mohamadi Molgharani Ahtaollah | Issue Writer Certificate

Keywords

Business StrategyQ1

Material WeaknessQ1

Internal ControlsQ1

Abstract

Establishing an effective internal control system in economic entities increases the effectiveness and efficiency of operations and ensures the reasonable assurance of the quality of reporting and compliance with laws and regulations. According to organizational theory, companies with an aggressive strategy in comparison to companies with a defensive strategy are likely to report more significant weaknesses in Internal Controls. The aim of the present research is to examine the relationship between the Business Strategy and internal control over financial reporting of accepted companies in Tehran Stock Exchange. In this research, 135 companies have been selected during the period of 2010 to 2017 from the accepted companies in Tehran Stock Exchange. Research findings indicate that there is a direct and meaningful relationship between Business Strategy and the existing weakness of Internal Controls in business entities. On the other hand, there is a positive and meaningful relationship between the Business Strategy used by the business entity and the improvement of internal control weaknesses in the coming years. The findings suggest that the Business Strategy can be considered as a useful indicator in assessing the strength of Internal Controls of the companies.

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APA: Copy

Sheikhi Garjan, Mina, NORAVESH, IRAJ, & Mohamadi Molgharani, Ahtaollah. (2019). Evaluating the Role of the Business Strategy in assessing the strength of Internal Controls over Financial Reporting. JOURNAL OF SECURITIES EXCHANGE, 12(46 ), 57-81. SID. https://sid.ir/paper/392088/en

Vancouver: Copy

Sheikhi Garjan Mina, NORAVESH IRAJ, Mohamadi Molgharani Ahtaollah. Evaluating the Role of the Business Strategy in assessing the strength of Internal Controls over Financial Reporting. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2019;12(46 ):57-81. Available from: https://sid.ir/paper/392088/en

IEEE: Copy

Mina Sheikhi Garjan, IRAJ NORAVESH, and Ahtaollah Mohamadi Molgharani, “Evaluating the Role of the Business Strategy in assessing the strength of Internal Controls over Financial Reporting,” JOURNAL OF SECURITIES EXCHANGE, vol. 12, no. 46 , pp. 57–81, 2019, [Online]. Available: https://sid.ir/paper/392088/en

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