DETERMINANTS OF THE QUALITY OF INTERNAL CONTROL OVER THE FINANCIAL REPORTING SYSTEM

نویسندگان

چکیده

External stakeholders rely heavily on the information contained in financial statements when making business decisions. Given risks they take decisions based this information, expect management to provide them with quality statements. In order be able such statements, company’s needs establish internal control over reporting system. The task of is reduce unintentional errors accounting records, as well intentional manipulation Having mind importance for providing reliable author intends identify determinants article. these determinants, relies results empirical research conducted countries where companies are required disclose According author’s findings, influenced by a number factors concerning characteristics corporate governance and company which established. When it comes governance, system affected board directors, audit committee audit. company, found that ownership structure its size, age, stability, complexity, growth rate fact process restructuring.

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ژورنال

عنوان ژورنال: ?asopis za ekonomiju i tržišne komunikacije

سال: 2022

ISSN: ['2232-9633', '2232-8823']

DOI: https://doi.org/10.7251/emc2202462p