Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

VARAHRAMI VIDA; Mohammadi Pouyan

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

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 213-234

Download Full-Text

Persian Verion

View:

223

Download:

Cites:

Information Journal Paper

Title

Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity

Author(s)

VARAHRAMI VIDA | Mohammadi Pouyan | Issue Writer Certificate

Keywords

Collaboration PeriodQ1

CEOQ1

Director of internal auditQ1

Financial Reporting ComplexityQ1

Abstract

This study investigates effects of collaboration time period of chief executive officer and internal audit director on Financial Reporting Complexity. For this, the data from 60 firms listed in Tehran Stock Exchange during the period of 2012 to 2016 is tested using Robust Least Squares (RLS) method. The number of the board annual report pages is used as a criterion to measure the Financial Reporting Complexity (the longer the reports, the more complexity). The findings of this research indicate that longer collaboration between CEO and internal audit director increases Financial Reporting Complexity. The reason is that as the collaboration between them becomes longer, the CEO and Director of internal audit conspire to hide poor performance of the management from investors, therefore they release longer reports (the more pages, the more complexity).

Cites

No record.

References

No record.

Cite

APA: Copy

VARAHRAMI, VIDA, & Mohammadi, Pouyan. (2020). Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 213-234. SID. https://sid.ir/paper/408702/en

Vancouver: Copy

VARAHRAMI VIDA, Mohammadi Pouyan. Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):213-234. Available from: https://sid.ir/paper/408702/en

IEEE: Copy

VIDA VARAHRAMI, and Pouyan Mohammadi, “Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 213–234, 2020, [Online]. Available: https://sid.ir/paper/408702/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops