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  <front>
    <journal-meta>
      <journal-id journal-id-type="issn">0000-0000</journal-id>
      <journal-title-group>
        <journal-title>TMP Universal Journal of Research and Review Archives</journal-title>
      </journal-title-group>
      <issn pub-type="epub">0000-0000</issn>
      <publisher>
        <publisher-name>Twisting Memoirs Publication</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">10.69557/ujrra.v5i2.278</article-id>
      <title-group>
        <article-title>EVALUATION OF THE RELATIONSHIP BETWEEN WEAKNESSES OF INTERNAL CONTROLS AND MANAGEMENT CHANGE</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname/>
            <given-names>Somayeh Sharifi</given-names>
          </name>
          <xref ref-type="aff" rid="aff-1"/>
        </contrib>
      </contrib-group>
      <aff id="aff-1">Department of Accounting, Faculty of Engineering, Qayan Branch, Islamic Azad University, Qayan, Iran </aff>
      <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2026-05-22">
        <day>22</day>
        <month>05</month>
        <year>2026</year>
      </pub-date>
      <volume>5</volume>
      <issue>2</issue>
      <permissions>
        <copyright-statement>Copyright © 2026 Somayeh Sharifi</copyright-statement>
        <copyright-year>2026</copyright-year>
        <license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0">
          <license-p>This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License which permits unrestricted use, sharing, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
            <uri xlink:href="https://creativecommons.org/licenses/by/4.0">https://creativecommons.org/licenses/by/4.0</uri></license-p>
        </license>
      </permissions>
      <self-uri xlink:href="https://tmp.twistingmemoirs.com/index.php/ujrra/article/view/278"/>
      <abstract>
        <p>Although weaknesses in internal accounting controls in both the public and private sectors have been addressed, financial statements alone do not meet management's informational needs, and the main objective of auditing cannot be considered to be assisting investors in making appropriate economic decisions. Therefore, the present study examines the relationship between weaknesses in internal controls and management change. This research is a quasi-experimental study and falls within the field of accounting and auditing. Data related to the research variables were collected using the “RahavardNovin” software and then organized using Excel 2013, where the research variables were calculated. For data analysis, EViews 8 and Stata 12 software were used. The study period is 5 years, from 2015 to 2019, and all companies listed on the Tehran Stock Exchange were examined. The results of the study indicate that the relationship between internal control weaknesses and management change is positive and significant. It can also be stated that internal control weaknesses have a significant relationship with management change on the Tehran Stock Exchange, and that internal control weaknesses are among the indicators of management change.&#13;
&amp;nbsp;</p>
      </abstract>
    </article-meta>
  </front>
</article>
