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Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES | Year:1398 | Volume:8 | Issue:30 | Start Page:109 | End Page:124

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Title

The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange

Pages

 Start Page 109 | End Page 124

Abstract

 Internal controls quality is a tool for achieving better performance and a factor in risk exploration, fraud debarment and manipulation of financial statements. This research aims at exploring the effects of Internal Controls Weaknesses severity on Earning Quality 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 2016 were analyzed. The research hypotheses, 140 firms (700 year-firms) were analyzed, using ordinary least squares regression. The results show that negative association between Internal Controls Weaknesses and Earning Quality. That is, the weakness in internal controls reduces firm's earnings quality. In the following, the results show that negative association between Internal Controls Weaknesses severity related to the accounting department and Earning Quality. Also, we find a no association between Internal Controls Weaknesses severity related to the non-accounting department and Earning Quality.

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