M.A. Thesis:

Internal control information disclosure and corportae governance

Managers of institutions and organizations pay special attention to the internal control system because managers know well that in the absence of an effective internal control system , the realization of the main mission of the company, maintaining profitability and minimizing unexpected events is very difficult Is . Establishing a set of rules for guidance , control and supervision , called corporate governance , increases the quality of disclosure. In this research , the impact of corporate governance quality and disclosure of internal control information has been investigated . To investigate these relationships , 109 companies were tested during 1392-1396 . Data analysis and hypothesis testing were performed using multivariate regression based on panel data . The findings of the research hypothesis test showed that the quality of corporate governance has a non-partisan impact on disclosure quality . According to the hypothesis test , it was concluded that corporate governance is not a suitable method for improving the process of internal control.

Keywords: Corporate Governance, Disclosure, Internal Controls