Internal Controls Weakness and Financial Reporting Fraud Likelihood
The purpose of this study was to investigate the relationship between weaknesses in internal controls and the risk of fraud in financial reporting. There are two perspectives on the effectiveness of internal controls as an important part of the governance system for non-fraudulent conduct. According...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Securities Exchange
2021-02-01
|
| Series: | فصلنامه بورس اوراق بهادار |
| Subjects: | |
| Online Access: | https://journal.seo.ir/article_11205_f127381bdcc0e75101de98327028e7a9.pdf |