1
Master of Accounting, Naser Khosrow Institute of Higher Education, Saveh, Iran.
2
Department of Accounting and Management, Naser Khosrow Institute of Higher Education, Saveh, Iran.
Abstract
The purpose of this research is to study the disclosure of internal control weaknesses and the risk of auditor litigation. It is worth noting that the time frame of this research is limited to the years 2013-2023, and this research also has a hypothesis. The research conducted is an applied research in terms of the type of objective and the research method is correlational in terms of nature and content. The research was conducted within the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The results showed that there is a positive and significant relationship between the disclosure of internal control weaknesses and the risk of auditor litigation.
Jafari afshar,L. and khoshkar,F. (2025). Disclosure of internal control weaknesses/ the risk of auditors' lawsuits. Journal of Accounting and Management Vision, 8(105), 192-213.
MLA
Jafari afshar,L. , and khoshkar,F. . "Disclosure of internal control weaknesses/ the risk of auditors' lawsuits", Journal of Accounting and Management Vision, 8, 105, 2025, 192-213.
HARVARD
Jafari afshar L., khoshkar F. (2025). 'Disclosure of internal control weaknesses/ the risk of auditors' lawsuits', Journal of Accounting and Management Vision, 8(105), pp. 192-213.
CHICAGO
L. Jafari afshar and F. khoshkar, "Disclosure of internal control weaknesses/ the risk of auditors' lawsuits," Journal of Accounting and Management Vision, 8 105 (2025): 192-213,
VANCOUVER
Jafari afshar L., khoshkar F. Disclosure of internal control weaknesses/ the risk of auditors' lawsuits. Journal of Accounting and Management Vision, 2025; 8(105): 192-213.
