Integrating sustainability into enterprise risk management (ERM) and internal control system (ICS) and the corresponding reporting is gaining importance for organizations due to increasing pressure from regulators and stakeholders. The objective of this paper is to analyze corporate disclosures...

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...

The study explores the implementation of risk management in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with the objective of enhancing their adoption and fostering sustainable business practices. Despite the overarching goal, many MSMEs in Indonesia still lag in the...

The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect...

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...

Integrating sustainability into enterprise risk management (ERM) and internal control system (ICS) and the corresponding reporting is gaining importance for organizations due to increasing pressure from regulators and stakeholders. The objective of this paper is to analyze corporate disclosures...

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...

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...

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...

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...

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

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...

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

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...

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...

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...

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...

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...

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...

This study examines the effect of financial mismatch on corporate ESG performance in the context of China's developmental strategy and its dual-carbon goals. Using panel data for Chinese A-share firms spanning 2009-2023 and employing fixed-effects regression models, we find that financial...

Moderate incentive intensity enhances an organization's resilience, while excessive incentives increase agency issues, reducing organizational resilience. This study empirically investigates the influence of executive equity incentives on corporate organizational resilience, utilizing panel data...

In the digital economy era, corporate digital transformation has become a key strategy for enhancing competitiveness and sustainable development. This study investigates the impact of top management team (TMT) heterogeneity on corporate digital transformation and its underlying mechanisms. The...

This study examines the impact of corporate governance practices on the effectiveness of audit committees within regulatory authorities in Tanzania. This subject is important to regulatory authorities and policy-makers in reflecting on their corporate governance practices. Adopting a...

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using...

The study explores the implementation of risk management in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with the objective of enhancing their adoption and fostering sustainable business practices. Despite the overarching goal, many MSMEs in Indonesia still lag in the...

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...

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...