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  • Search: subject_exact:"Internal control"
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Year of publication
Subject
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Internal control 3,406 Internes Kontrollsystem 3,366 Corporate governance 1,097 Corporate Governance 1,086 Wirtschaftsprüfung 937 Financial audit 931 internal control 599 USA 485 United States 480 Internal audit 421 Risk management 406 Interne Revision 402 Risikomanagement 379 internal audit 274 Accounting 259 Corporate disclosure 257 Unternehmenspublizität 257 Rechnungswesen 252 Accounting policy 216 Bilanzpolitik 215 Berichtswesen 209 Reporting 209 Deutschland 200 Germany 196 banking 190 banking supervision 184 Führungskräfte 183 Managers 183 capital adequacy 181 banking system 180 Service quality 172 Dienstleistungsqualität 171 internal controls 170 Fraud 156 banking sector 152 foreign exchange 150 Executive board 149 Vorstand 149 China 144 Betrug 143
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Online availability
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Free 1,254 Undetermined 1,011 CC license 74
Type of publication
All
Article 2,547 Book / Working Paper 1,477 Journal 4 Other 2
Type of publication (narrower categories)
All
Article in journal 1,969 Aufsatz in Zeitschrift 1,969 Aufsatz im Buch 237 Book section 237 Graue Literatur 105 Non-commercial literature 105 Working Paper 83 Arbeitspapier 82 research-article 64 Hochschulschrift 60 Thesis 46 Collection of articles of several authors 24 Sammelwerk 24 Case study 22 Fallstudie 22 Article 19 Conference paper 17 Konferenzbeitrag 17 Dissertation u.a. Prüfungsschriften 16 case-report 15 Handbook 14 Handbuch 14 Lehrbuch 13 Textbook 12 review-article 12 Aufsatzsammlung 11 Bibliografie enthalten 11 Bibliography included 11 Guidebook 11 Ratgeber 11 conceptual-paper 8 technical-paper 8 Amtsdruckschrift 7 Government document 7 Accompanied by computer file 6 Elektronischer Datenträger als Beilage 6 review 6 Glossar enthalten 3 Glossary included 3 Konferenzschrift 3
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Language
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English 3,128 Undetermined 463 German 417 French 10 Spanish 7 Polish 4 Croatian 1 Indonesian 1 Lithuanian 1 Portuguese 1 Romanian 1 Russian 1 Serbian 1
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Author
All
Li, Chan 27 Hoitash, Rani 19 Zhou, Jian 18 Elder, Randal J. 16 Hoitash, Udi 16 Krishnan, Jayanthi 16 Sun, Lili 16 Bedard, Jean C. 15 Karolyi, G. Andrew 15 Doidge, Craig 13 Lennox, Clive 13 Mitra, Santanu 13 Moehrle, Stephen R. 13 Zhou, Haiyan 13 Helfer, Michael 12 Krishnan, Jagan 12 Reynolds-Moehrle, Jennifer Ann 12 Wright, Arnold 12 Bungartz, Oliver 11 Chan, Kam C. 11 Lobo, Gerald J. 11 McVay, Sarah 11 Salehi, Mahdi 11 Stulz, René M. 11 Vasile, Emilia 11 Akhigbe, Aigbe 10 Myers, Linda A. 10 Raghunandan, K. 10 Schroeder, Joseph H. 10 Zhang, Yan 10 Hossain, Mahmud 9 Jokipii, Annukka 9 Kinney, William R. 9 Kleinman, Gary 9 Radu, Brînduşa-Mihaela 9 Romano, Roberta 9 Shepardson, Marcy L. 9 Sutton, Steve G. 9 Thibodeau, Jay C. 9 Canada, Joseph 8
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Institution
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International Monetary Fund (IMF) 322 International Monetary Fund 274 European Commission / Directorate-General for the Budget 30 National Bureau of Economic Research 10 Committee of Sponsoring Organizations of the Treadway Commission 8 Erich Schmidt Verlag 8 Springer Fachmedien Wiesbaden 4 National Commission on Fraudulent Financial Reporting / Committee of Sponsoring Organizations 3 PriceWaterhouseCoopers LLP <New York, NY> 3 USA / Government Accountability Office 3 Verlag Dr. Kovač 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 DIIR - Deutsches Institut für Interne Revision 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 Institut für Interne Revision Österreich - IIA Austria 2 Institut für Interne Revision Österreich <Wien> 2 KPMG AG Wirtschaftsprüfungsgesellschaft 2 USA / Congress / Senate / Committee on Banking, Housing and Urban Affairs 2 USA / Subcommittee on Regulatory Affairs 2 World Bank 2 American Enterprise Institute for Public Policy Research 1 Baker & McKenzie 1 Basel Committee on Banking Supervision 1 Books on Demand GmbH <Norderstedt> 1 Bundesanzeiger Verlag 1 DIIR - Deutsches Institut für Interne Revision / Arbeitskreis Revision des Vertriebs 1 Deggendorfer Forum zur Digitalen Datenanalyse 1 Deloitte Österreich 1 Deutscher Genossenschafts- und Raiffeisenverband 1 Deutscher Genossenschafts- und Raiffeisenverband / Arbeitskreis Die Kreditprüfung bei Kreditinstituten 1 Deutscher Genossenschafts- und Raiffeisenverband / Arbeitskreis Prüfung des Internen Kontrollsystems 1 ESRC Centre for Business Research 1 Ehrvervøkonomisk Institut, Institut for Økonomi 1 Eric Cuvillier <Firma> 1 European University Institute / Department of Law 1 Facultatea de Administraţie Publică, Şcoala Naţională de Studii Politice şi Administrative (SNSPA) 1 Facultatea de Finante şi Banci, Universitatea Spiru Haret 1 Faculteit Economie en Bedrijfskunde, Universiteit Gent 1 Finanz Colloquium Heidelberg 1 Frankfurt School Verlag GmbH 1
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Published in...
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IMF Staff Country Reports 272 Auditing : a journal of practice & theory 80 Managerial Auditing Journal 71 Finance research letters 61 Accounting horizons : a quarterly publication of the American Accounting Association 54 The accounting review : a publication of the American Accounting Association 54 Research in accounting regulation 47 IMF Working Papers 46 Managerial auditing journal 39 Journal of accounting and public policy 37 International journal of auditing : IJA 32 International journal of accounting information systems 27 Journal of accounting & economics 27 Journal of business ethics : JOBE 27 Issues in accounting education 25 Journal of accounting, auditing & finance 24 Journal of accounting research 23 Advances in accounting : a research annual 21 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 20 Journal of business finance & accounting : JBFA 19 Review of quantitative finance and accounting 19 International journal of economics and financial issues : IJEFI 18 Journal of business & economics research 18 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 18 Review of accounting & finance 17 The journal of applied business research 17 Journal of accounting, auditing & finance : JAAF 16 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 15 International journal of disclosure and governance 15 Review of accounting studies 15 Cogent business & management 14 International journal of accounting, auditing and performance evaluation : IJAAPE 14 The journal of corporate accounting & finance 14 International review of economics & finance : IREF 13 Journal of banking & finance 13 Critical perspectives on accounting : an international journal for social and organizational accountability 11 International review of financial analysis 11 Journal of management & governance 11 Zeitschrift Interne Revision : ZIR ; Fachzeitschrift für Wissenschaft und Praxis 11 Interne Kontrollsysteme in Banken und Sparkassen : Vorgaben und Erwartungen der Bankenaufsicht ; wesentliche Kontrollen in Fachbereichen ; IKS-Dokumentation ; Prüfung 10
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Source
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ECONIS (ZBW) 3,307 RePEc 498 Other ZBW resources 114 USB Cologne (EcoSocSci) 84 EconStor 20 BASE 7
Showing 1 - 50 of 4,030
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Risk management in the public sector : a comparative analysis of central government settings in France, Germany, and Italy
Gourbier, Léonard; Iacuzzi, Silvia; Padovani, Emanuele; … - In: Financial accountability and management 41 (2025) 2, pp. 293-307
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372903
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The effects and potential benefits of audit committee oversight in a strategic setting
Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 2013-2040
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156992
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Political contributions and the auditor-client relationship
Heflin, Frank; Wallace, Dana - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2668-2708
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130327
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Internal control weakness and corporate employment decisions : evidence from SOX Section 404 disclosures
Cao, Zhangfan; Chen, Steven Xianglong; Jiang, Mengfei; … - In: Accounting forum 48 (2024) 2, pp. 225-250
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050691
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Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission's random inspection system
Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - In: Research in international business and finance 71 (2024), pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062800
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Quo vadis, internal auditing? : a vision for internal auditing in 2030
Jokipii, Annukka; Rautiainen, Antti - In: International journal of auditing : IJA 28 (2024) 1, pp. 170-184
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468801
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Managing a shower of silver : accounting, control and audit at the Great Exhibition : 1851
Walker, Stephen P. - In: Accounting history : journal of the Accounting History … 28 (2023) 3, pp. 390-413
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014382347
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Firm culture and internal control system
Abernethy, Margareth A.; Li, Wei; Zhang, Yunyan; Shi, … - In: Accounting and finance 63 (2023) 3, pp. 3095-3123
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014375247
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The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province
Yusrawati; Mariyanti, Tatik; Hatta, Zulhelmy M. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480113
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Multiple large shareholders and abnormal stock trading halts
Wen, Wen; Feng, Xiaoqing - In: China journal of accounting studies 11 (2023) 4, pp. 795-825
Using a sample of Chinese A-share listed firms on Shanghai and Shenzhen stock exchanges from year 2003-2019, this paper examines the impact of multiple large shareholders (MLS) on abnormal stock trading halts. The results reveal that listed companies with MLS have a lower probability of abnormal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551000
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Measuring the level of awareness of COSO internal control standards in metropolitan municipalities in Turkey
Baral, Gokhan; Cakirsoy, Evren - In: Marketing i menedžment innovacij : m&mi 14 (2023) 2, pp. 1-9
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014445481
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Factors affecting village fund management accountability in Indonesia : the moderating role of prosocial behaviour
Diansari, Rani Eka; Adiza Alhassan Musah; Othman, Jaizah - In: Cogent business & management 10 (2023) 2, pp. 1-25
Previous research separately investigated the relationship between competence of the village official, organizational commitment, leadership, internal control, external pressure, and accountability with village official research objects and only looked at how village officials carried out their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504728
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Disclosing the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia
Nur, Syarifullah M; Sunarsih, Uun; Dahlifah - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014323376
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The effect of internal control and corporate social responsibility on conditional accounting conservatism : evidence from France
Boulhaga, Mounia; Elbardan, Hany; Elmassri, Moataz - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 228-241
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014279503
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The role of internal control and digital transformation between political connections and financial performance : evidence from China
Zhang, Yue; Pan, Chunxing; Meng, Shu; Wang, Kun - In: Asia Pacific business review 29 (2023) 4, pp. 990-1012
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Internal Control Assessment at the Primary Health Care Centers in Pakistan
World Bank - 2025
This report reflects on the findings from an internal control assessment of health service delivery units for primary health care, as well as a subsequent options analysis. Together, they show significant opportunities for improved systemic efficiency, as low-value, frequent transactions (that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198232
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Can digital transformation help alleviate corporate financial redundancy?
Lu, Meiling; Han, Qingchi; Hao, Qingmin - In: International review of economics & finance : IREF 97 (2025), pp. 1-9
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326696
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Does options trading affect audit pricing?
Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 609-651
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PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?
Constance, Patience; Lennox, Clive; Li, Chan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376026
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A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises
Vuong Thi Thanh Nhan; Ngoc Khanh Dung Nguyen; Tran Phuoc - In: Journal of open innovation : technology, market, and … 11 (2025) 1, pp. 1-26
In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358594
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Do non-profit minority institutional shareholders influence cash dividends? : empirical evidence from quasi-natural experiments in China
Ren, Xiaoyi; Yang, Zheng; Ning, Chong; Zhang, Ruiyan - In: Borsa Istanbul Review 25 (2025) 1, pp. 183-194
Dividends allow shareholders to receive investment returns; however, Chinese listed companies are often reluctant to share profits with external minority shareholders, instead channeling funds into "tunneling" activities of major shareholders. By examining the China Securities Investor Service...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334525
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Reporting control deficiencies in repeat internal audit engagements
Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332177
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Making sense of the internal audit function : toward internal controls integration and organizational learning
Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - In: Financial accountability and management 41 (2025) 2, pp. 262-273
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372898
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Returnee CEO and audit fees
Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-17
We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...
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Can penalties for environmental violations deter firms from engaging in greenwashing?
Li, Ruiqian; Zhong, Ma; Shahab, Yasir - In: Business ethics, the environment & responsibility 34 (2025) 1, pp. 189-214
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210869
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What happens to partners who issue adverse internal control opinions?
Bakke, Ashleigh L.; Cowle, Elizabeth N.; Rowe, Stephen P.; … - In: Journal of accounting research 63 (2025) 2, pp. 649-688
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397770
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Corporate violations and audit opinions : warning effect or uncovering effect?
Qi, Wenping; Bi, Yongqi; Chen, Weixue; Wang, Dianpeng; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372172
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Environmental and social governance performance and enterprise total factor productivity
Cheng, Zhonghua; Han, Lele - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375261
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The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness
Utaminingsih, Nanik Sri; Kurniasih, Dini; Sari, Maylia … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate,...
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Internal audit : a case study of impact and quality of an internal control audit
Christensen, Leif - In: International journal of auditing : IJA 26 (2022) 3, pp. 339-353
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The development of an integrated external environment monitoring framework aimed at the internal control of the procurement process of fat and oil companies
Bulgakov, Sergei; Makarenko, Elena - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-18
The article deals with the development of methodical recommendations for monitoring the external environment aimed at the internal control of the procurement process in business based on a risk-oriented approach and with the digital techniques used by fat-and-oil industry companies. For research...
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013355414
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Creative accounting determinants and financial reporting quality : systematic literature review
Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25
Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...
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Effects of internal control towards money laundering prevention : an interrelation perspective
Vijeyan, Santni; Rahmat, Mohd-Mohid - In: Asian journal of accounting & governance 17 (2022), pp. 13-25
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Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency
Yasa, Ida Bagus Anom; Sukayasa, I Ketut; Utami, Ni Made … - 2022
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Fraud risk management and fraud reduction : evidence from the Nigerian oil and gas sector
Adebayo, Aderemi Olalere; Olagunju, Adebayo; Bankole, … - In: Malaysian management journal : MMJ 26 (2022), pp. 145-168
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584229
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Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal : 1832-1854 : discipline and governmentality at a distance
Bujaki, Merridee; McConomy, Bruce J. - In: Accounting history : journal of the Accounting History … 27 (2022) 2, pp. 231-258
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013257047
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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013168881
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Enhancing employee engagement in indonesian logistics and forwarders industry : the moderating role of a democratic leadership style
Haryanto, Haryanto; Suharman, Harry; Koeswayo, Poppy Sofia - In: Economies : open access journal 10 (2022) 11, pp. 1-23
The quality of employee skills and job commitments, measured based on their retention, is essential in the current rapidly changing technological world. This study aimed to identify the influences of corporate governance (CG), internal control (IC), and corporate reputation (CR) on employee...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013499452
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The impact of guarantee network on the risk of corporate stock price crash : discussing the moderating effect of internal control quality
Yu, Hongxiang; Wang, Ziqi; Weng, Yudong; Wang, Liying - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-10
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323719
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Enterprise digital transformation and employee treatment : evidence from China
Huang, Xuanhao; Zhu, Linping; Yang, Qiuyi; Xiong, Xuemei - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323733
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Digital transformation and management earnings forecast
Liu, Qin; Yuan, Fen; Fang, Wu; Yu, Siming - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-12
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015204661
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Has R&D investment become riskier for CEOs after the Sarbanes Oxley Act?
Lee, Seungwon - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 350-363
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Voluntary resignation of independent directors and auditor responses : empirical evidence from Chinese A-share listed firms
Li, Yuhong; Guo, Fei - In: China journal of accounting research : CJAR 17 (2024) 4, pp. 1-28
We examine auditor responses to the voluntary resignation of independent directors. We show that auditors respond by increasing audit fees or rescinding engagement with their clients, but not by increasing their audit effort. Mechanism tests reveal that independent directors' voluntary...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015134012
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Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137968
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Female board members, financial constraints, and internal control quality : new insights following COSO's 2013 framework
Ebaya, Ahmad; Qin, Xuezhi; Elsayed, Mohamed - In: Economics letters 234 (2024), pp. 1-5
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Where's the risk? : material weakness detection in advance of financial misstatement discovery
Calvin, Christopher G. - In: International journal of auditing : IJA 28 (2024) 2, pp. 251-269
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Audit risk management and audit effort in small and medium audit firms
Ruiz-Barbadillo, Emiliano; Martinez-Conesa, Isabel; … - In: Revista de Contabilidad 27 (2024) 2, pp. 212-228
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396197
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CEO power, internal control quality, and entrepreneurial innovation spirit in family enterprises
Li, Weibin; Huang, Yingling; Zhou, Hongyong; Liu, Xin - In: International review of financial analysis 95 (2024) 1, pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015149298
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Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies
Johri, Amar - 2024
This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal control system (ICS) on the relationship...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338210
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