Search Results - subject:"COSO"

Identifying accounting control issues from online employee reviews

Huang, Lukui; Abrahams, Alan; Juthamon Sithipolvanichgul; … - In: Data science and management : DSM 8 (2025) 3, pp. 248-256

. Textual data were collected and manually coded using a structured coding scheme mapped to COSO internal control framework …

Persistent link: https://www.econbiz.de/10015550256

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

Persistent link: https://www.econbiz.de/10015066388

Industry expertise of independent directors and firm misconduct : evidence from China

Tang, Huiling; Tang, Shili; Li, Jiyuan - In: International Journal of Financial Studies : open … 14 (2026) 2, pp. 1-22

Independent directors play a critical role in overseeing company management, safeguarding the interests of both the company and its shareholders, and ensuring that decisions made by the board are scientific, rational, and fair. Directors with industry expertise bring greater experience and...

Persistent link: https://www.econbiz.de/10015643190

Robo-advisory and auditing : internal and external controls

Nahidi, Narmin - In: AI, FinTech, and the Future of Robo-Advisory : Risk …, (pp. 197-220). 2026

Persistent link: https://www.econbiz.de/10015651236

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/10014445481

Essential internal control : evidence from the executive branch of the State of Ceará

Gadelha, Ana Lúcia Lima; Borges Gouveia, Luis; … - In: REGE revista de gestão 30 (2023) 1, pp. 32-46

Persistent link: https://www.econbiz.de/10014279803

A need for assurance : do internal control systems integrate environmental, social, and governance factors?

Harasheh, Murad; Provasi, Roberta - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 384-401

Persistent link: https://www.econbiz.de/10014245829

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 121-152

Persistent link: https://www.econbiz.de/10015376026

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/10015372898

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/10015372903