نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Establishing an effective internal control system in economic entities increases the effectiveness and efficiency of operations and ensures the reasonable assurance of the quality of reporting and compliance with laws and regulations. According to organizational theory, companies with an aggressive strategy in comparison to companies with a defensive strategy are likely to report more significant weaknesses in internal controls. The aim of the present research is to examine the relationship between the business strategy and internal control over financial reporting of accepted companies in Tehran Stock Exchange. In this research, 135 companies have been selected during the period of 2010 to 2017 from the accepted companies in Tehran Stock Exchange. Research findings indicate that there is a direct and meaningful relationship between business strategy and the existing weakness of internal controls in business entities. On the other hand, there is a positive and meaningful relationship between the business strategy used by the business entity and the improvement of internal control weaknesses in the coming years. The findings suggest that the business strategy can be considered as a useful indicator in assessing the strength of internal controls of the companies.
کلیدواژهها [English]
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