Internal Audit, Board of Directors and Financial Reporting Quality

Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_IJFMA-2-8_007

تاریخ نمایه سازی: 13 آذر 1400

Abstract:

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, irrecoverable losses if organization’s performance isn’t reflected in its earnings. Thus this research aims at investigating the relationship between internal audit quality, board of director quality and financial reporting. Research data, obtained from Tehran stock exchange’s official website, showed that ۲۲۳ firms had internal audit department. Only ۱۳۰ firms met involvement criteria, to which research questionnaires were sent. Finally ۵۹ questionnaires were approved as acceptable, and were taken as research sample. Findings showed that high-quality internal audit will lead to high-quality financial reporting. Also, strong board of directors will reinforce this relation.  

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Authors

Sahar Sepasi

Assistant Professor of Accounting, Faculty of Management & Economics, Tarbiat Modares University, Tehran, Iran (Corresponding author)

Zahra Dianati Deilami

Associate Professor of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran

Salman Manzari Tavakoli

MSc Accounting, Kharazmi University, Tehran, Iran

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