Search Results - subject:"Control System"

Improving internal control quality as a corporate response to the Forbes Rich List

Luo, Bei; Tian, Zhimin - In: China journal of accounting research : CJAR 16 (2023) 3, pp. 1-19

This study takes advantage of the Forbes Rich List as an external shock to examine its effect on internal control quality in mainland China. Using the difference-in-differences (DiD) method for a large sample of 17,910 firm-year observations from 2000 to 2014, we find that firms controlled by...

Persistent link: https://www.econbiz.de/10014370407

Firm culture and internal control system

Abernethy, Margareth A.; Li, Wei; Zhang, Yunyan; Shi, … - In: Accounting and finance 63 (2023) 3, pp. 3095-3123

Persistent link: https://www.econbiz.de/10014375247

Antecedents and consequences of public sector organizational innovation

Maqdliyan, Rohana; Setiawan, Doddy - In: Journal of open innovation : technology, market, and … 9 (2023) 2, pp. 1-12

by self-enumeration and the sampling technique was purposive sampling. The results showed that the internal control … system and organizational culture had a significant effect on organizational innovation, and organizational innovation has a …

Persistent link: https://www.econbiz.de/10014364648

On the role of internationalization of firm-level corporate governance : the case of audit committees

Afzali, Aaron; Martikainen, Minna; Oxelheim, Lars; … - In: Corporate governance : an international review 31 (2023) 5, pp. 737-758

Persistent link: https://www.econbiz.de/10014369358

Path dependence of accountants : why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne-Katrin; Schaltegger, Stefan - In: Business strategy and the environment 32 (2023) 6, pp. 2662-2683

Persistent link: https://www.econbiz.de/10014369596

The value of control

Reis, Moritz; Pfister, Roland; Schwarz, Katharina A. - In: Journal of behavioral decision making 36 (2023) 4, pp. 1-12

Persistent link: https://www.econbiz.de/10014337223

Investor protection evaluation based on themes of corporate governance civilization

Hidari, Mojtaba; Valiyan, Hasan; Jahromi, Alireza Koushki; … - In: Iranian journal of finance 7 (2023) 1, pp. 105-140

Persistent link: https://www.econbiz.de/10013477733

Management control practices and pragmatism

Curtis, Emer; Sweeney, Breda - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 200-225

Persistent link: https://www.econbiz.de/10014474399

How management control systems can enable, constrain, and embed integrated reporting

Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273

Persistent link: https://www.econbiz.de/10014477085

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

Yusrawati; Mariyanti, Tatik; Hatta, Zulhelmy M. - 2023

Persistent link: https://www.econbiz.de/10014480113