Taherinia, Masoud

[ 1 ] - Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics

Internal controls play a vital role in prevention of fraud. Internal controls reduce the opportunities for committing fraud. According to information symmetry theory, internal control disclosure the solution is to examine the role of management accountability.  To investigate the subject, based on the probit regression model the data related to the variables is analyzed the period from 2013 to ...