Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effectiveness of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
mohsen nikjoo 1
farzin khoshkar 2
davod gorji zadeh 3
1 Department
2 University of Nasser Khosro Saveh
3 iau
Abstract
The main purpose of the current research is to investigate the impact of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange in companies listed on the Tehran Stock Exchange. The statistical sample of the research included 159 companies and the method of data analysis was done through correlation and multiple regression tests. In this research, risk management and internal audit performance as independent variables; Financial reporting quality as a dependent variable and financial leverage variables, company size, accruals ratio, growth opportunities, profit sharing, agency fee and operating cash flow are also considered as control variables
Keywords
Financial reporting quality
risk management
internal audit performance

Subjects