The Effect of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency of Companies Listed on Tehran Stock Exchange
The preset study investigates the effect of internal control weaknesses and audit reports delay on investment efficiency of companies listed in Tehran Stock Exchange. The study population consisted of all firms listed in the Tehran Stock Exchange. In this study has been chosen using purposive sampling method 104 companies in Tehran Stock Exchange. The research hypotheses were tested via multi-variable regression. The results revealed that audit report delay had no significant effect on the investment efficiency. Moreover, the results showed that the internal control weakness has a significant effect on investment efficiency. In other words, in the event that there is internal control weakness or the number of internal control weaknesses is increased, lack of investment efficiency (over-investment and under-investment) will increase. Keywords: Audit Reports Delay, Internal Control Weaknesses, Investment Efficiency, Quality of Financial Information Keywords: Audit Reports Delay, Internal Control Weaknesses, Investment Efficiency, Quality of Financial Information Keywords: Audit Reports Delay, Internal Control Weaknesses, Investment Efficiency, Quality of Financial Information
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