Against the backdrop of tightened credit conditions, external financing constraints have increasingly become an important factor affecting enterprises' high-quality development. This study focuses on the impact of financing constraints on the high-quality development of Chinese listed firms and...

Inspired by the limited research regarding the influence of CEO succession origin on corporate misconduct, this study draws on organizational identification theory and agency theory to examine this issue. Empirical analysis indicates that insider CEOs significantly constrain corporate misconduct...

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between...

The inadequacy of internal control systems in certain universities often results in non-compliance with regulations, posing financial and legal risks for these institutions. This study aims to analyze trend research and identify the factors contributing to the internal control systems for...

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local...

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...

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...

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...

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...

This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms...

Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and prospective stakeholders. Corporate governance structures significantly influence the extent and frequency of such disclosures. This study investigates the role of audit committees...

The internal control system (ICS) plays a crucial role in safeguarding firms against risks that could hinder the achievement of business objectives. However, implementing an effective ICS in small and medium-sized enterprises (SMEs) poses unique challenges, including a lack of skilled personnel...

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...

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...

Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...

The growing compensation disparity between CEOs and employees has become a global concern, underscoring the need for regulatory measures to ensure fair and equitable remuneration practices. Drawing insights from China's government regulation of CEO compensation (GRCC) for state-owned enterprises...

Based on the psychological traits of executives, this study investigates the impact and mechanism of Chief Executive Officer (CEO) narcissism on corporate Environmental, Social and Governance (ESG) performance.Based on the upper echelons theory, we measure the degree of CEO narcissism by the...

Digital transformation provides enterprises with new development momenta. Understanding the relationship between digital transformation and total factor productivity (TFP) is essential. This study employs a fixed-effect model and selects all Chinese A-share listed companies from 2007 to 2022 as...