1
Professor of Accounting Alzahra university Tehran
2
Department of Accounting Islamic Azad University Bandar Abbas
3
Young Researchers Club, Islamic Azad University, Nourabad mamasani
Abstract
Resources in the organization to achieve short-term and long-term goals of the organization. Without doubt one of the most influential factors in promoting corporate human resources in order to improve internal controls. This paper utilizes the determinants of investment in human resources, Effects caused by the internal control sample of 78 listed companies in Tehran Stock Exchange between the years 2006 and 2013 were examined. To assess the determinants of human resources in internal controls; The number of staff in the department of internal control as a function of the characteristics listed companies is intended. In this study, the type of data, panel data approach is used. The results show the influence of variables such as firm size, firm age, complexity of operations, financial crisis, exports and state and private ownership of internal control is based on the number of personnel. So overall, all variables except the listed financial crisis and a significant positive impact on increasing private ownership and increase the number of employees are the company's internal control.
Hejazi, R. , Armin, A. and Salehi, M. (2014). Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange. New Researches on Accounting, 2(5), 81-88.
MLA
Hejazi, R. , , Armin, A. , and Salehi, M. . "Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange", New Researches on Accounting, 2, 5, 2014, 81-88.
HARVARD
Hejazi, R., Armin, A., Salehi, M. (2014). 'Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange', New Researches on Accounting, 2(5), pp. 81-88.
CHICAGO
R. Hejazi , A. Armin and M. Salehi, "Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange," New Researches on Accounting, 2 5 (2014): 81-88,
VANCOUVER
Hejazi, R., Armin, A., Salehi, M. Examine the determinants of investment in human resources on the internal control system of listed companies in Tehran Stock Exchange. New Researches on Accounting, 2014; 2(5): 81-88.