Search Results - subject:"Control Environment"

An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations : evidence of diagnostic knowledge structures

Schmidt, Regan N. - In: International journal of auditing : IJA 28 (2024) 3, pp. 562-581

Persistent link: https://www.econbiz.de/10014635134

Internal control structures and financial performance : evidence from listed companies in Nigeria's South-West Region

Eniola, Abiodun Anthony; Tonade, Abiola Mukaila; … - In: Accounting and taxation review : A&TR 5 (2021) 2, pp. 79-103

Persistent link: https://www.econbiz.de/10012696068

Personnel factors of corporate internal auditing on the contemporary microeconomics environment in the United States

Gaines, Victor W; Kasztelnik, Karina - In: Contemporary economics 15 (2021) 2, pp. 138-152

internal auditing departments predict the control environment within the public sector. Using the 2013 COSO Internal Control …, professional development, and auditing experience of auditors predict the overall control environment and each of the five …

Persistent link: https://www.econbiz.de/10012544321

The relationship between auditors’ human capital attributes and the assessment of the control environment

Lamboglia, Rita; Mancini, Daniela - In: Journal of management & governance 25 (2021) 4, pp. 1211-1239

Persistent link: https://www.econbiz.de/10012656543

Personnel factors of corporate internal auditing on the contemporary microeconomics environment in the United States

Gaines, Victor W; Kasztelnik, Karina - In: Contemporary Economics 15 (2021) 2, pp. 138-152

Persistent link: https://www.econbiz.de/10014544465

The determinants of the end-of-year spending behavior of local governments’ financial managers : a lesson learn from Indonesia

Hartanto, Siswo; Sunarto, Hari; Supramono - In: Montenegrin journal of economics 16 (2020) 1, pp. 193-206

Persistent link: https://www.econbiz.de/10012265204

Assessing bank's internal control effectiveness : the case of Ghanaian listed banks

Aksoy, Tamer; Mohammed, Abdullai - 2020

Persistent link: https://www.econbiz.de/10012266482

Considering the Control Legacy-K (CLK) framework to serve as a basis for a measuring instrument to assess the control environment of non-JSE listed business entities

Bruwer, Juan-Pierré; Fourie, Houdini; Beck, Tracy - In: Expert journal of business and management 7 (2019) 2, pp. 271-279

Persistent link: https://www.econbiz.de/10012139499

Systemic approach to management control through determining factors

Bostan, Ionel; Bîrca, Aliona; Ţurcanu, Viorel; Sandu, … - In: Journal of Risk and Financial Management 11 (2018) 4, pp. 1-20

: control environment, management strategies and budgetary system, operational control and the performance appraisal system. …

Persistent link: https://www.econbiz.de/10012611064

The value of public sector risk management: An empirical assessment of Ghana

Kong, Yusheng; Lartey, Peter Yao; Bah, Fatoumata Binta Maci - In: Administrative Sciences 8 (2018) 3, pp. 1-18

minimize the occurrence and effects of risk in public organizations. The internal control elements used include: control … environment, commitment to ethics, segregation of duties, review and information and communication. These constitute the …

Persistent link: https://www.econbiz.de/10012611996