Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between reporting fraud and weak internal control with the key role of internal audit and corporate governance in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Author
arezoo kamrani
Master of Accounting, Electronic Department, Islamic Azad University, Tehran, Iran.
Abstract
The aim of the present study is the relationship between fraud in reporting and weak internal control with the key role of internal audit and corporate governance in companies listed on the Tehran Stock Exchange. This study is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present study the current status of the variables has been analyzed using information collection through past information, it is included in the category of descriptive and post-event studies. In the course of conducting this study, three hypotheses were formulated and 144 companies were selected through systematic elimination sampling for a 6-year period between 1398 and 1403. After collecting the data related to the research variables, they were analyzed in Excel software using Eviews statistical software with a multivariate regression model. The results of the hypothesis test showed that first: there is a significant direct relationship between fraud in reporting and weak internal control. And there is a significant relationship between fraud in reporting and weak internal control with the key role of internal audit. There is also a significant relationship between reporting fraud and weak internal control with the key role of corporate governance.
Keywords
Fraud in reporting
weak internal control
key internal audit
corporate governance
Subjects