Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from 560 listed firms on TSE, which were selected using...

The most important characteristic feature of contemporary organizations is their emphasis on management of knowledge and information as a means to improve efficiency. Due to the dynamic nature and interconnectedness of economics, different aspects of development have become critical for all the...