How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting
The present study investigates the effect of Managing Director testosterone levels on the relationship between the number of weaknesses with the importance of internal control of companies and fraudulent financial reporting of pharmaceutical companies listed on the Tehran Stock Exchange. In this study, financial fraud reporting was a dependent variable that was measured through a coefficient of 8 variables that were localized in Rozali and Rashed (2014), Kurdistani and Tatli (2016) and Rezazadeh and Mohammadi (1398). The number of significant weaknesses in internal control is an independent variable and is calculated through the number of significant weaknesses listed in the auditor's report. The variable of the Managing Director testosterone level is measured by the ratio of the width to the height of the Managing Director face. According to the sample size of this study, 26 companies during the years 1390 to 1397 have been considered to test the hypotheses. The regression considered according to the dependent variable of this study is logit regression. The results of the first hypothesis of the study showed that there is a positive and significant relationship between poor internal control and fraudulent financial reporting. The results of the second hypothesis of the study showed that there is a significant negative relationship between the level of testosterone of the Managing Director and fraudulent financial reporting. The findings of the third hypothesis indicated that the Managing Director testosterone level had a significant effect on the relationship between poor internal control and fraudulent financial reporting.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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