چکیده:
In accounting literature, earnings information content is one of the issues, which is not solved in the financial reporting yet. In this regard,،The main goal of this study aims to identifying effective elements on earnings information content by modeling these elements. Research method is descriptive correlational of quasi experiment design. Research sample includes 122 companies listed in Tehran Stock Exchange from 1386 to 1395. In order to test the research hypotheses,we use SPSS and structural equation modeling software (PLS) were used. Research results showed that audit quality increase the information content of earnings. Also, higher audit quality decreases the internal control weakness. Relation between internal control weakness and information content of earnings is negative. In addition, internal control weakness can play mediating role in the relation between audit quality and information content of earnings. findings of these research can improve the information content of accounting earnings thorough the audit quality.
خلاصه ماشینی:
Presenting a model to explain the informational content of companies' earnings using audit quality indices and internal control weaknesses ** Rasoul Keshtkar*, Shokrollah Khajavi Received date: 2018/10/20 Acceptance date: 2019/01/22 Abstract In accounting literature, the informational content of earnings is a subject that is still considered one of the unresolved issues in the field of financial reporting.
The research results showed that audit quality leads to higher informational content of companies' accounting earnings.
Based on this, the second hypothesis of the research is proposed as follows: Second Hypothesis: The existence of weaknesses in internal controls is a direct factor affecting the informational content of companies' earnings.
Additionally, the evidence available in Figure (4) regarding the second hypothesis of the research proves that there is a negative and significant relationship between companies' internal control weaknesses and the information content of earnings.
Figure (4): t-statistic values and path coefficients (refer to page image) Companies' information content of earnings Regarding the testing of the fourth hypothesis of the research and investigating the indirect effects of audit quality through internal control weaknesses on the information content of companies' earnings, the Sobel test was used.
96, can be stated that at a 95 percent confidence level, the effect of the mediating variable of internal control weaknesses on the relationship between audit quality and the information content of earnings is significant.
The results of testing the fourth hypothesis of this research also showed that audit quality indirectly affects the information content of companies' earnings through internal control weaknesses.
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