The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 2، دوره 3، شماره 2، مرداد 2019، صفحه 27-41  

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i2.88725

نویسندگان

Mahdieh Yazdani ؛ Mahin Mirzaee

Department of Economics and Administrative Sciences, Imamreza International University, Mashhad, Iran

چکیده

 In the present study, we examined the impact of firms' intellectual capital components on the quality of internal control and financial restatements in Iran.
Data obtained from the audit reports and financial statements of 116 companies listed on the Tehran Stock Exchange over the period 2012 to 2016.
The hypotheses testing results showed that none of the human, structural, and communicational capital coefficients have a significant relationship with the quality of internal control and financial restatements. Our findings could indicate that firms consider little value to human resources and its management during the examination period. Our study results do not deny the importance of human resources in implementing the internal control process.
The study outcomes may benefit the impact of intellectual capital on internal control and restatement in developing countries.

کلیدواژه‌ها

Intellectual capital؛ quality of internal control؛ financial restatements

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