|
امنیت شغلی یا افق تصمیمگیری؛ تصدی مدیران و گزارشگری مالی متقلبانه با تکیه بر الزام قانونی بکارگیری حسابرسی داخلی
|
| |
|
|
|
Abstract: (3305 Views) |
Based on the decision horizon approach, due to managers' disregard for cash flows after their tenure, some future investment opportunities are lost and the motivation for the violation increases. On the other hand, with the increase in the duration of the tenure and, consequently, the Occupational Safety, the conflict of interests has decreased; this could lead to a reduction in fraud by the executives. The present study, using the data of 103 bourse companies during the years 2008-2018, sought to investigate the effect of the CEO tenure on the probability of fraud, as well as the impact of the use of internal auditing from two voluntary and mandatory perspectives on the relationship between them.
The results of data analysis with Logit regression showed that, there is negative and meaningful (Occupational Safety approach) relationship between CEO Tenure and Financial Fraud in statements of companies listed on Tehran Stock Exchange, moreover there is positive and meaningful effect (Decision horizon approach) of Internal Audit on relationship between CEO Tenure and Financial Fraud in statements of companies listed on Tehran Stock Exchange. The findings indicate that during the mandatory period of using internal audit, the CEO tenure has a negative effect on fraud, which is a reason to improve the efficiency of the internal audit units after the legal requirement of 2013. |
|
| Keywords: Internal Audit, CEO Tenure, Fraud, Horizon decision approach, Occupational Safety approach, statutory requirement |
|
|
Full-Text [PDF 404 kb]
(491 Downloads)
|
Type of Study: Applicable |
Subject:
Auditing
Received: 2020/06/16 | Accepted: 2020/06/16 | Published: 2020/06/16
|
|
|
|
|
|
|
| Add your comments about this article |
|
|
|
