Examining the effects of internal control system and organizational complexities on the
quality of financial reporting
Subject Areas :
محمدعلی بیداری
1
(دانشگاه آزاد تهران مرکز،ایران، تهران)
فاطمه کفاشان
2
(کارشناس ارشد حسابرسی دانشگاه آزاد تهران مرکز)
Keywords:
Abstract :
Abstract
The main purpose of this study is to investigate the effects of internal control of financial reporting and organizational complexity on the quality of financial reporting in companies listed on the Tehran Stock Exchange. In this regard, internal control of financial reporting and the complexity of the organization as independent variables; Quality of financial reporting as a dependent variable and variables of company size, board size, board independence, managerial ownership, percentage of major shareholders, previous year return on assets, current year return on assets, capital expenditures, net operating cash flow, value Book of market value, company age and financial leverage are also considered as control variables. The statistical sample of the study included 159 companies and the data analysis method was performed through correlation test and multiple regression.
The results showed that internal control of financial reporting has a direct and significant effect on the quality of financial reporting and the complexity of the organization has a significant and inverse effect on the quality of financial reporting.
Keywords: financial reporting quality, internal control, organizational complexity