This study examines the relationship between corporate social performance and the Company's Internal Control. For the study, the definition of corporate social performance is used Wood (Wood, 1991) and social performance into the process (Internal processes, management) and outcome (social impact) is divided. To assess the social performance of corporate social performance version of the questionnaire was used containers. The analysis of this study is generally divided into two main sections. The first part of the study to determine the ranking of the companies in the field of social functioning in both social accountability processes and consequences of the company's social behavior through the Analytic Hierarchy Process (AHP) was carried out and the second part of the study also examines the relationship between the level of social performance and the company's Internal Control using logistic regression. The results showed a positive and significant relationship between the environmental assessment and stakeholder management processes social element status of Internal Control there. If the management issues (one of the social processes) there was no significant relationship with the status of Internal Control. This relationship shows that companies that have better social performance (the majority of), the status of Internal Control are desired.

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.

Implementing the Internal Control mechanisms and disclosing their reports is one of the effective Control tools in more suitable monitoring of stakeholders over the behavior and performance of managers. The purpose of this study is to investigate the relation between disclosure of Internal Control report over financial reporting, agency expenses and earnings management in listed companies in Tehran Stock Exchange. So, three hypotheses have been designed and tested using the data of a sample from listed companies in Tehran Stock Exchange during the period 2007 to 2016. The results of statistical analysis of multiple correlation models indicate that there is a significant negative relation between disclosure of Internal Control reports and earnings management. However, there is not a relation between earnings management and agency expenses, as well as the disclosure of Internal Control report and agency expenses.

This study is aimed to examine the relation between Internal Control disclosures level and earning quality. Accounting earning is one of the most important elements of financial reporting and since Internal Control disclosures improve financial reporting quality, it can improve earning quality too. To measure Internal Control disclosures level, this study, using leng and ding (2011) and Kwame Agyei-Mensah (2016), examines each firm annual report in order to calculate Internal Control disclosures Index. Earning quality is measured using discretionary accruals absolute value. This study begins in 2013 because "The Internal Controls Rule" for the firms listed in Tehran Stock Exchange and Farabourse firms was approved by Securities and Exchange Organization in 2012. The Statistical population is firms listed in Tehran Stock Exchange during the period 2013 to 2016 and the sample consists of 424 year-firm observations. Results show that there is a positive (direct) relation between Internal Control disclosures level and earning quality.

Control over financial reporting and reporting Internal Control material weaknesses in terms of Tehran stock market manifesto and design an effective Internal Control system to advance firm’s small and massive goals indicate the importance of Internal Control reporting significant in firms’ auditing report. The present study investigates those effective factors on Internal Control prominent weakness in audit report. We have studied the effective factors on Internal Control material weaknesses in a sample of accepted firms in Tehran stock exchange. Sample consisted of 97 accepted firms in Tehran stock exchange. The influences of eight explanatory variables on dependent variable of Internal Control material weakness were tested to find the answer of the hypothesis. Analyzing combined regression showed that there is a positive, significant relation between logarithms of share price multiplied share numbers, Inventory divided by total assets and loss with Internal Control material weakness. There may seem no relation of foreign currency translation, the growth in revenue, the market to book ratio, Altman’s Z-Score, and Current liabilities plus long-term debt divided by assets with Internal Control material weakness. Therefore, we may conclude that material weakness in auditor reports have been influenced by some monetary criterion.

According to audit standards, Internal Controls affect the auditor’s reliance on collected auditing evidence and the process of determining the type, nature, and timing of engagement and the range of audit methods. This research aims at exploring the effects of Internal Controls quality on audit report lag on the firms enlisted in Tehran Stock Exchange. To this end, the research data for the period after the enactment of Internal Controls instructions, during the years from 2012 to 2015 were analyzed. The results indicate a significant, positive relationship between Internal Control weaknesses and audit report lag. In other words, not weakness in Internal Controls is associated with punctual audit report. The research findings provide empirical evidence regarding the common viewpoint in audit standards, based on which Internal Controls affect the process of determining the timing of audit engagement.

Tracking of macro financial corruptions in many countries have shown that how weakness in Internal Control can lead to significant and main distortions in financial statements. Regarding the importance of these Controls, the present study was focused on the effect of accounting quality on important weaknesses of the Internal Control. In order to evaluate of this hypothesis, the effect of independent variables of operating cash items, total accruals, operating accruals items and investing accruals items were investigated as measurement of accounting quality on the dependent variable, which is the Internal Control material weaknesses. The statistical population of the study consisted of the 129 companies that meet definite conditions and listed in Tehran Stock Exchange during 1390-1394. Regression analysis showed that the total accrual items and operating accruals items have a significant positive effect on Control material weaknesses and invest accruals items and operating cash items with Internal Control weaknesses had a significantly negative relationship.

A common method for Controlling a group of parallel converters in decentralized Control strategy structure in an island microgrid, the use is the droop-down characteristics of frequency ω-P and voltage E-Q. However, the problem with using this method is that the reactive power is not properly distributed (in proportion to the capacity of the micronutrients) between the micronutrients, which may lead to overload in the converters. Microgrids may also suffer from dynamic stability problems such as power fluctuations, which can be increased by switching between active and reactive power Control. To avoid this problem, the X / R ratio of transmission lines is an important parameter that should be carefully considered in the design of micronutrient Controllers. By linearizing and simplifying conditions, the Control system conversion function model becomes a single input-single output system, which is efficient enough to show the relationship between Control parameters such as slope of droop characteristics and derivative sentences, virtual impedance, and voltage Controllers. Using this model, stability conditions for different parameters are analyzed. Also, to improve power distribution stability, common droop strategies are modified by adjusting the slope as well as adding nonlinear sentence sections. This approach reduces the coupling between active and reactive power Control and reduces the dependence of power distribution on grid parameters such as the X / R ratio. To evaluate the reliability of the proposed model, the simulation results in a sample island microgrid in MATLAB software are presented.