EXAMINING THE IMPACT OF REGULATORY COMPLIANCE, COST REPORTING FREQUENCY, AND INTERNAL AUDIT QUALITY ON COST MANAGEMENT EFFECTIVENESS: EVIDENCE FROM IRANIAN COMPANIES
Keywords:
cost management effectiveness; internal audit quality; regulatory compliance; agency theory; sanctions economy.Abstract
Amid U.S. and E.U. sanctions that have constrained external financing and inflated procurement costs, Iranian firms increasingly rely on internal governance mechanisms to sustain cost discipline
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