The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector : a quantitative approach
Year of publication: |
2023
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Authors: | Koutoupis, Andreas G. ; Malisiovas, Theodore |
Published in: |
International journal of finance & economics : IJFE. - Chichester [u.a.] : Wiley, ISSN 1099-1158, ZDB-ID 1493204-0. - Vol. 28.2023, 2, p. 1638-1652
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Subject: | compliance | COSO framework | credit risk | internal control system | profitability | U.S. banks | Internes Kontrollsystem | Internal control | USA | United States | Kreditrisiko | Credit risk | Bank | Risikomanagement | Risk management | Rentabilität | Profitability | Bankenregulierung | Bank regulation |
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