This study investigates the effect of characteristics of board of directors and audit committee strength on audit fees internal control quality. In this study, 84 companies listed on the Tehran Stock Exchange were evaluated from 2014 to 2016. Panel regres sion model and panel logistic regression...

Internal control plays a very effective role in organizations. The present study aims to investigate the effectiveness of internal control in the Iranian banking sector during 2011 with special reference to Bank Mellat. A questionnaire was designed and developed for data collection. The results...

Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from 560 listed firms on TSE, which were selected using...

Purpose This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran. Design/Methodology/Approach The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire...