How Managers and Audit Committee Affect Internal Control Weakness

Iranian Journal of Accounting, Auditing and Finance

دوره 4، شماره 4، زمستان 2020، صفحه 45-56   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.39506

نویسنده

Seyed Mohsen Hosinian^*

Faculty of Economics and Administrative Sciences, Attar Institute of Higher Education, Mashhad, Iran

چکیده

This paper assesses how the board, CEO, and audit committee's characteristics influence internal control weakness. In order to test the hypotheses, data of listed companies on the Tehran Stock Exchange during 2012-2016 are collected. Panel data analyses indicate that managerial education level and audit committee independence inversely influence internal control weakness. However, there is no significant relationship between managers' or audit committees' other characteristics and internal control weakness.

کلیدواژه‌ها

Internal Control Weaknesses؛ Board Characteristics؛ CEO Characteristics؛ Type of Audit Report

مراجع