The Role of Workforce Support on Financial Restatement: Evidence from Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 8، دوره 9، شماره 3 - شماره پیاپی 32، آبان 2025، صفحه 139-150   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.46375.1508

نویسندگان

Mahmoud Mousavi Shiri^{* 1}؛ Saeideh Nazari²

¹Department of Management ,Economics and accounting , Payame Noor University, Tehran, Iran

²Department of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran

چکیده

With the implementation of the internal control process, we want to obtain reasonable assurance about the effectiveness and efficiency of operations and the ability to rely on financial reporting and compliance with the laws and other vital elements for the company’s survival. The current study aims to investigate whether financial restatement is affected by human factors of listed companies on the Tehran Stock Exchange. The statistical population of this study includes all listed firms on the Tehran Stock Exchange during 2018-2023.The results show a positive and significant relationship between employee support and the occurrence of financial restatements. Further, the results confirm a positive relationship between the ability of managers and financial restatement. By the way, a negative relationship between the existence of an internal control weakness in financial reporting and the financial restatement obtained. This study provides evidences that the support of human force, as one of the factors in implementing internal control, contributes to the role of internal control on financial restatement.

کلیدواژه‌ها

Employee Support؛ Financial Restatement؛ and Internal Control Weaknesses in Financial Reporting

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