Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Evaluate the Effect of Managerial Ownership on the Effectiveness of Internal Control System in Listed Companies in Tehran Stock Exchange

Document Type : Original Article

Authors
ghazaleh abedini 1
Noroz Norolahzadeh 2
Reza Mansourian 3
1 Accounting doctoral student, South Tehran branch, Islamic Azad University, Tehran, Iran.
2 Assistant Professor, Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
The purpose of this study is to evaluate the effect of managerial ownership on the effectiveness of internal control system in listed companies in Tehran Stock Exchange. The study area is the accepted companies in Tehran Stock Exchange. The time domain of the study has been taken from 2018 to 2022. Based on the extraction conditions, 140 companies during the 5 year period were analyzed. The purpose of this study is descriptive and the type of research is descriptive. To collect information, theoretical foundations and record of library resources and to collect data from audited financial data and available information in the information system of the stock exchange ,codal and soft ware ware used. Excel software was used for storage, classification and calculation of variables and excel software was used for statistical analysis. The results of the research hypotheses, managerial ownership on the effectiveness of internal control system in active companies in the companies accepted in Tehran Stock Exchange has a positive effect.
Keywords
Managerial Ownership
Effectiveness of Internal Control System
Accepted Companies in Tehran Stock Exchange
Subjects