1
Master of Financial Management, Kherd Higher Education Institute, Bushehr, Iran.
2
Assistant Professor of Management Department, Khord Higher Education Institute, Bushehr, Iran.
Abstract
With scientific progress and drastic environmental changes, soft power has attracted increasing attention, and human initiatives can have a great impact on society. Financial managers of companies play an important role in the internal control process of companies. Based on this, the aim of this article is to investigate the effect of the educational qualification of the CEO on the quality of internal control (evidence from Tehran Stock Exchange). In order to carry out this research, a sample consisting of 125 companies admitted to the Tehran Stock Exchange during the period of 2001-2015 was selected. Research data were extracted from Rahvard Novin software and financial statements and Kodal system, and the hypothesis was tested using multivariate regression model and GLS method. The results of the research show that the educational qualification of the CEO has a positive and significant effect on the quality of internal control.
sedaghat,M. and kamali rad,E. (2024). Investigating the effect of the CEO's degree on the quality of internal control (evidence from Tehran Stock Exchange). Journal of Accounting and Management Vision, 7(93), 210-230.
MLA
sedaghat,M. , and kamali rad,E. . "Investigating the effect of the CEO's degree on the quality of internal control (evidence from Tehran Stock Exchange)", Journal of Accounting and Management Vision, 7, 93, 2024, 210-230.
HARVARD
sedaghat M., kamali rad E. (2024). 'Investigating the effect of the CEO's degree on the quality of internal control (evidence from Tehran Stock Exchange)', Journal of Accounting and Management Vision, 7(93), pp. 210-230.
CHICAGO
M. sedaghat and E. kamali rad, "Investigating the effect of the CEO's degree on the quality of internal control (evidence from Tehran Stock Exchange)," Journal of Accounting and Management Vision, 7 93 (2024): 210-230,
VANCOUVER
sedaghat M., kamali rad E. Investigating the effect of the CEO's degree on the quality of internal control (evidence from Tehran Stock Exchange). Journal of Accounting and Management Vision, 2024; 7(93): 210-230.
