An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE)

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FAKHARI HOSSEIN; KABIRI MOHAMMAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2019 | Volume:10 | Issue:40 Page(s): 25-42

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Title

An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE)

Author(s)

FAKHARI HOSSEIN | KABIRI MOHAMMAD | Issue Writer Certificate

Keywords

Internal Control WeaknessQ1

Information DisclosureQ1

Auditing QualityQ1

Corporate GovernanceQ2

Firms CharacteristicsQ2

Abstract

One of the most important reports is Internal Control Weaknesses report that has been prepared by the listed companies of TSE for requirements of stock exchange. Determination of affecting factors on these reports preparation is useful for investors in strengthen control environment and in formativeness. On this basis, the aim of this study is the investigation of determinants of disclosure of internal controls weakness in The firms listed in TSE. For this, the firms’ data for 4 years (2012 to 2014) about internal controls weaknesses is analyzed by unbalanced panel data analysis method. The results show that there is a significant relationship between firm size, return on assets, firm age, income or loss, financial leverage, firm risk. the number of independent board members, the number of audit committee members that are financial expert, block stockholders, governmental investors, and disclosure of Internal Control Weakness. These results can be useful in determining how to improve transparency of developing stock market of Iran.

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APA: Copy

FAKHARI, HOSSEIN, & KABIRI, MOHAMMAD. (2019). An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE). JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(40 ), 25-42. SID. https://sid.ir/paper/406788/en

Vancouver: Copy

FAKHARI HOSSEIN, KABIRI MOHAMMAD. An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE). JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2019;10(40 ):25-42. Available from: https://sid.ir/paper/406788/en

IEEE: Copy

HOSSEIN FAKHARI, and MOHAMMAD KABIRI, “An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE),” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 40 , pp. 25–42, 2019, [Online]. Available: https://sid.ir/paper/406788/en

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