1
Faculty Member of Parandak Institute of Higher Education
2
Ph.D. Student of Accounting and Deputy of Educational Jahad University of Southern Khorasan
3
Islamic Azad University, Expert and Young Researcher Club, Birjand, Iran
Abstract
The present study aims at elaborating the role of internal controls in financial reporting chain and presenting a modern pattern regarding internal controlling of financial reporting environment. Internal controllers are so important in implementing controlling and protective strategies issued toward the prevention of occurrence of any kind of intentional and/or unintentional error and their timely identification in financial reporting process. This study considers financial reporting process a 3-stage activity studying the influence of internal controllers in each components of this process.
Hemmati H., Partovi N., Ebrahimi Romenjan M., Makhmalbaf A. (2018). 'Internal controls, continuous loop financial reporting chain', Accounting and Auditing Studies, 7(25), pp. 49-70.
CHICAGO
H. Hemmati, N. Partovi, M. Ebrahimi Romenjan and A. Makhmalbaf, "Internal controls, continuous loop financial reporting chain," Accounting and Auditing Studies, 7 25 (2018): 49-70,
VANCOUVER
Hemmati H., Partovi N., Ebrahimi Romenjan M., Makhmalbaf A. Internal controls, continuous loop financial reporting chain. Accounting and Auditing Studies, 2018; 7(25): 49-70.
