M.A. Thesis:

The relationship between managers' education and experience with weak internal controls

The purpose of this study is to investigate the relationship between education and experience of managers with the weakness of internal controls in companies listed on the Tehran Stock Exchange. In this study, the information of 138 companies listed on the Tehran Stock Exchange in the period 1396-1392 has been used. Multivariate regression model, panel data and Spss and Eviews software were used to analyze the data and test the hypotheses. The results showed that accounting background and management education reduce the weakness of the internal control system. In addition, the research results show that the presence of a controlling shareholder in the company modulates the relationship between management experience and education and the weakness of the internal control system; However, these results were not significant.

Keywords: Management education, management accounting experience, internal control system weakness, controllin