...Mahmoud Lari Dashtbayaz; Mahdi Salehi; Toktam Safdel Purpose The purpose of this paper is to investigate the relationship between internal controls weakness and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian listed firms. Design...

... and financial reporting quality from an auditing perspective. Design/methodology/approach To analyze the research hypotheses, the authors use a sample data consisted of 221 companies listed on the Tehran Stock Exchange (including 52 family and 169 non-family firms) over a five-year span from 2011 to 2015...