The Impact of Audit Quality and Real Profit Management on Risk and Return with the Role of Internal Control Mechanisms
Abstract
In investment decisions, risk and return are two major factors. To enter the market, investors need to ensure the safety of their capital and must identify the factors that affect risk and return (2). There are various factors that can affect return, risk and their changes. On the other hand, in order to enter the capital market and contribute to its growth with their continued presence, investors need to ensure that their capital is immune to losses and to predict investment returns based on reliable and trustworthy information. These goals will only be achieved in circumstances where the factors affecting return, risk and their changes, each of these factors in some way causes an increase or decrease in return and risk; have been identified and presented to shareholders for analysis. This research deals with audit quality, real profit management and internal control as factors affecting risk and return.
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