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The effect of internal control on earnings quality in Iran

Mahdi Salehi (Accounting, Ferdowsi University of Mashhad, Mashhad, Iran)
Mostafa Bahrami (Marmara University, Istanbul, Turkey)

International Journal of Law and Management

ISSN: 1754-243X

Article publication date: 10 July 2017




The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE).


Data were collected from 560 listed firms on TSE, which were selected using systematic sampling. Descriptive statistics, Pearson correlation and panel data regression were used for data analysis during 2009-2014.


The results showed that earnings management reduces earnings relevance and book value relevance through short-term and long-term discretionary accruals.


The outcomes of the current study are quite interesting to academia and practitioners.



Salehi, M. and Bahrami, M. (2017), "The effect of internal control on earnings quality in Iran", International Journal of Law and Management, Vol. 59 No. 4, pp. 534-546.



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