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        1 - The effect of internal audit quality on stock return forecast
        javad Mahdizadeh ghalehjough Lida Mahdizadegh ghalehjough
        Abstract The inappropriate design of the internal control system lowers the reliability of financial reports, and effective internal audit ensures that the business unit achieves its goals. The purpose of this study was to investigate the effect of internal audit quali More
        Abstract The inappropriate design of the internal control system lowers the reliability of financial reports, and effective internal audit ensures that the business unit achieves its goals. The purpose of this study was to investigate the effect of internal audit quality on the prediction of stock returns. The companies that were members of the stock exchange from 2010 to 2018 were selected as the statistical population of this study. The necessary data to test the research hypotheses were collected from the annual financial information of the companies, which were available on Codal and Stock Exchange websites. The collected data, after the necessary corrections and classifications, were entered into EViews software based on the investigated variables, and the final analyses were performed, and finally, the research hypotheses were confirmed or rejected using inferential statistics and regression model. This research was quantitative research in terms of the conduction process (type of data), applied research in terms of the result of its conduction, analytical research in terms of the purpose of conduction (correlation method), deductive-inductive research in terms of the logic of conduction and longitudinal research (post-event) in terms of time dimension. The results and empirical evidence showed that the financial expertise of internal audit members had a positive effect on the prediction of stock returns, and the size of the internal audit had an effect on the prediction of stock returns. Manuscript profile