Search Results - subject:"COSO framework"

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

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,...

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

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

The Indonesian investors’ responses toward ERM disclosure

Pratama, Andria Puja; Dalimunthe, Zuliani; Wasilah; … - In: Journal of financial studies & research : JFSR 2022 (2022), pp. 1-10

Persistent link: https://www.econbiz.de/10013388984

The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector : a quantitative approach

Koutoupis, Andreas G.; Malisiovas, Theodore - In: International journal of finance & economics : IJFE 28 (2023) 2, pp. 1638-1652

Persistent link: https://www.econbiz.de/10014253432

Influence of internal audit functions on enterprise risk management : evidence from Malaysian transportation industry

Suaad Jassem - In: International journal of business excellence : IJBEX 26 (2022) 2, pp. 196-223

Persistent link: https://www.econbiz.de/10013198266

The adoption and consequences of COSO 2013

Tadesse, Amanuel F.; Rosa, Regina C.; Parker, Robert J. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 4, pp. 241-260

Persistent link: https://www.econbiz.de/10013531843

Enterprise risk management and sustainability of banks performance

Oyewo, Babajide Michael - In: Journal of accounting in emerging economies : JAEE 12 (2022) 2, pp. 318-344

Persistent link: https://www.econbiz.de/10013275524

Does internal control influence financial performance of commercial banks? : evidence from Bangladesh

Chowdhury, Emon Kalyan - In: South Asian journal of management : SAJM 28 (2021) 1, pp. 59-77

Persistent link: https://www.econbiz.de/10012604065

The moderating role of internal control in tax avoidance : evidence from a COSO-based internal control index in China

Chen, Hanwen; Yang, Daoguang; Zhang, Xinmin; Zhou, Nan - In: The journal of the American Taxation Association : a … 42 (2020) 1, pp. 23-55

Persistent link: https://www.econbiz.de/10012310520

Regulation of enterprise risk management : a comparative analysis of Australia, Germany and the USA

Bledow, Nicolai; Sassen, Remmer; Wei, Sylvia Ooi Sil - In: International journal of comparative management 2 (2019) 2, pp. 96-122

Persistent link: https://www.econbiz.de/10012138506