Relation between Internal Control Reporting and the User's Decision Making: in TEHRAN Security Exchange Market

The quality of accounting information (including the relevance and the reliability) has effect on capital market efficiency and optimizing decision process. The accounting and auditing education knowledge and profession usually are tried for optimizing the quality.
This study examined demand of the users in security exchange market accountants (registered in Tehran Security Exchange Market); (2) Internal auditors (in accepted corporations); (3) Investment Technicians; (4) Accounting students (Ph.D. & MA) in examined group and (5) Accounting students (Ph.D. & MA) in control group.

The result shows that all of examined groups confirm that:1)      Internal control Reporting is useful for all users of financial information;
2)      The report enhances quality of the information;
3)      The report should be mandated for accepted corporation in TEHRAN Security Exchange Market;
4)      The report is required to auditing by independent auditor.