A study on relationship between internal auditing and quality of financial statement

A study on relationship between internal auditing and quality of financial statement

The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between interna...

Full description

Bibliographic Details
Main Authors: Maryam Abulghasemi Komeleh, Mansour Garkaz
Format: Article
Language:English
Published: Growing Science 2014-09-01
Series:Management Science Letters
Subjects:
Tehran Stock Exchange
Quality of statement
Internal auditing
Online Access:http://www.growingscience.com/msl/Vol4/msl_2014_263.pdf
id doaj-02d97addbb9d4a3aa2330a94ee7c37bf
record_format Article
spelling doaj-02d97addbb9d4a3aa2330a94ee7c37bf2020-11-24T22:47:54ZengGrowing ScienceManagement Science Letters1923-29341923-93432014-09-01491961196410.5267/j.msl.2014.8.028A study on relationship between internal auditing and quality of financial statement Maryam Abulghasemi Komeleh Mansour GarkazThe primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.http://www.growingscience.com/msl/Vol4/msl_2014_263.pdfTehran Stock ExchangeQuality of statementInternal auditing
collection DOAJ
language English
format Article
sources DOAJ
author Maryam Abulghasemi Komeleh
Mansour Garkaz
spellingShingle Maryam Abulghasemi Komeleh
Mansour Garkaz
A study on relationship between internal auditing and quality of financial statement
Management Science Letters
Tehran Stock Exchange
Quality of statement
Internal auditing
author_facet Maryam Abulghasemi Komeleh
Mansour Garkaz
author_sort Maryam Abulghasemi Komeleh
title A study on relationship between internal auditing and quality of financial statement
title_short A study on relationship between internal auditing and quality of financial statement
title_full A study on relationship between internal auditing and quality of financial statement
title_fullStr A study on relationship between internal auditing and quality of financial statement
title_full_unstemmed A study on relationship between internal auditing and quality of financial statement
title_sort study on relationship between internal auditing and quality of financial statement
publisher Growing Science
series Management Science Letters
issn 1923-2934
1923-9343
publishDate 2014-09-01
description The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.
topic Tehran Stock Exchange
Quality of statement
Internal auditing
url http://www.growingscience.com/msl/Vol4/msl_2014_263.pdf
work_keys_str_mv AT maryamabulghasemikomeleh astudyonrelationshipbetweeninternalauditingandqualityoffinancialstatement
AT mansourgarkaz astudyonrelationshipbetweeninternalauditingandqualityoffinancialstatement
AT maryamabulghasemikomeleh studyonrelationshipbetweeninternalauditingandqualityoffinancialstatement
AT mansourgarkaz studyonrelationshipbetweeninternalauditingandqualityoffinancialstatement
_version_ 1725680540100591616

Similar Items