M.A. Thesis:

Internal Auditor Internal Control and Financial Reporting Quality

Abstract One of the main concerns of managers in defective markets is to decide on dividend yield. For this decision, there is a need for appropriate and relevant information resources. One of these sources is financial reports. In this regard, the main purpose of the present research is to determine the relationship between the quality of internal controls, internal audit and the financial reporting quality of the company. The present research is a descriptive survey based on quantitative data in terms of practical purpose. The statistical population in this research includes all companies listed in Tehran Stock Exchange that have been listed on the Stock Exchange between 1392 and 1396. The results show that the coefficient of influence for non-systematic fluctuations in the quality of internal controls on financial reporting quality is 112.0 and its T-score is 4.17, while the coefficient of the effect of non-systematic volatility variables is the yield of 0.898 with coefficient The impact is 132.3. Therefore, the results are presented and with respect to the significance level less than 0.05, it can be concluded that there is a significant relationship between the quality of internal controls and the financial reporting quality of the company" Interal auditor, internal control and financial reporting quality"

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