This study explores the effect of internal control weakness on investment efficiency of companies listed in Tehran Stock Exchange. The statistical population included all companies listed in Tehran Stock Exchange during the time period 2012-2015. Purposive sampling was the sampling method. Given the theoretical principles and the research literature, two hypotheses were proposed which were test...

Purpose This paper aims to determine whether there is a relationship between intellectual capital and social internal control weaknesses assess the variables of weaknesses. Design/methodology/approach The statistical population consists 1,309 firm-year observations from 2014 2020. research hypothesis tested using methods, including multivariate, least-squares fixed-effects regression. Findings ...

According to the domestic studies conducted on in the field of internal controls, the gap of providing models for identifying weak internal controls is felt completely. The present study is aimed at providing a model for assessing the quality of internal controls based on the characteristics of the economic unit, the characteristics of auditor as well as their expected goals in the Firm's liste...

We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventoryrelated material weaknesses in internal control over financial reporting and firms’ inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more like...

The issue of how to increase teaching effectiveness is a major concern to most educators. Understanding how to encourage a student to learn instead of memorize the presented material is one of the greatest problems faced in teaching. The nature of the topic taught contributes to this difficulty where a need for deep understanding may conflict with the need to understand the breadth of the topic...

ABSTRACT This study aimed to analyze the association between Internal Control Weaknesses (or Deficiencies - ICDs) and Audit Quality (AQ). The article fills a gap in national literature, as it provides evidence of an reported ICDs main AQ proxies. is relevant because evinces lack contemporary listed Brazilian companies, but found lagged these variables. Unlike prior studies, was observed that pr...

Establishing and maintaining proper internal controls is an essential, ongoing, and complex process for today's organizations. Even though managers are ultimately responsible for ensuring internal control, they are typically not well versed in internal control principles. The literature contains no example of an intelligent system deployed to assist managers in recognizing potential problems in...