The Role of Workforce Support on Financial Restatement: Evidence from Iran
With the implementation of the internal control process, we want to obtain reasonable assurance about the effectiveness and efficiency of operations and the ability to rely on financial reporting and compliance with the laws and other vital elements for the company’s survival. The current study aims...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2025-07-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_46375_b0b32a2b38bdbaba95f40a8b7d145f96.pdf |
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| _version_ | 1849735507808878592 |
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| author | Mahmoud Mousavi Shiri Saeideh Nazari |
| author_facet | Mahmoud Mousavi Shiri Saeideh Nazari |
| author_sort | Mahmoud Mousavi Shiri |
| collection | DOAJ |
| description | With the implementation of the internal control process, we want to obtain reasonable assurance about the effectiveness and efficiency of operations and the ability to rely on financial reporting and compliance with the laws and other vital elements for the company’s survival. The current study aims to investigate whether financial restatement is affected by human factors of listed companies on the Tehran Stock Exchange. The statistical population of this study includes all listed firms on the Tehran Stock Exchange during 2018-2023.The results show a positive and significant relationship between employee support and the occurrence of financial restatements. Further, the results confirm a positive relationship between the ability of managers and financial restatement. By the way, a negative relationship between the existence of an internal control weakness in financial reporting and the financial restatement obtained. This study provides evidences that the support of human force, as one of the factors in implementing internal control, contributes to the role of internal control on financial restatement. |
| format | Article |
| id | doaj-art-3ccf9e5baaa94bbc8ae0298a314ef5cf |
| institution | DOAJ |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-3ccf9e5baaa94bbc8ae0298a314ef5cf2025-08-20T03:07:32ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422025-07-019313915010.22067/ijaaf.2025.46375.150846375The Role of Workforce Support on Financial Restatement: Evidence from IranMahmoud Mousavi Shiri0Saeideh Nazari1Department of Management ,Economics and accounting , Payame Noor University, Tehran, IranDepartment of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, IranWith the implementation of the internal control process, we want to obtain reasonable assurance about the effectiveness and efficiency of operations and the ability to rely on financial reporting and compliance with the laws and other vital elements for the company’s survival. The current study aims to investigate whether financial restatement is affected by human factors of listed companies on the Tehran Stock Exchange. The statistical population of this study includes all listed firms on the Tehran Stock Exchange during 2018-2023.The results show a positive and significant relationship between employee support and the occurrence of financial restatements. Further, the results confirm a positive relationship between the ability of managers and financial restatement. By the way, a negative relationship between the existence of an internal control weakness in financial reporting and the financial restatement obtained. This study provides evidences that the support of human force, as one of the factors in implementing internal control, contributes to the role of internal control on financial restatement.https://ijaaf.um.ac.ir/article_46375_b0b32a2b38bdbaba95f40a8b7d145f96.pdfemployee supportfinancial restatementand internal control weaknesses in financial reporting |
| spellingShingle | Mahmoud Mousavi Shiri Saeideh Nazari The Role of Workforce Support on Financial Restatement: Evidence from Iran Iranian Journal of Accounting, Auditing & Finance employee support financial restatement and internal control weaknesses in financial reporting |
| title | The Role of Workforce Support on Financial Restatement: Evidence from Iran |
| title_full | The Role of Workforce Support on Financial Restatement: Evidence from Iran |
| title_fullStr | The Role of Workforce Support on Financial Restatement: Evidence from Iran |
| title_full_unstemmed | The Role of Workforce Support on Financial Restatement: Evidence from Iran |
| title_short | The Role of Workforce Support on Financial Restatement: Evidence from Iran |
| title_sort | role of workforce support on financial restatement evidence from iran |
| topic | employee support financial restatement and internal control weaknesses in financial reporting |
| url | https://ijaaf.um.ac.ir/article_46375_b0b32a2b38bdbaba95f40a8b7d145f96.pdf |
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