Navigating internal control : should optimization design or strengthening execution be prioritized?
Linqing Zheng, Wenhao Tan, Yuling Han, Wanfu Li
| Year of publication: |
2026
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|---|---|
| Authors: | Zheng, Linqing ; Tan, Wenhao ; Han, Yuling ; Li, Wanfu |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier Science, ISSN 1057-5219, ZDB-ID 2029229-6. - Vol. 109.2026, Art.-No. 104754, p. 1-16
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| Subject: | Design weaknesses | Financial reporting quality | Internal control | Operating weaknesses | Internes Kontrollsystem | Rechnungswesen | Accounting | Berichtswesen | Reporting | Qualitätsmanagement | Quality management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2025.104754 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015641335