Search Results - subject:"INTERNAL CONTROL SYSTEM"

A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises

Vuong Thi Thanh Nhan; Ngoc Khanh Dung Nguyen; Tran Phuoc - In: Journal of open innovation : technology, market, and … 11 (2025) 1, pp. 1-26

In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...

Persistent link: https://www.econbiz.de/10015358594

Do non-profit minority institutional shareholders influence cash dividends? : empirical evidence from quasi-natural experiments in China

Ren, Xiaoyi; Yang, Zheng; Ning, Chong; Zhang, Ruiyan - In: Borsa Istanbul Review 25 (2025) 1, pp. 183-194

Dividends allow shareholders to receive investment returns; however, Chinese listed companies are often reluctant to share profits with external minority shareholders, instead channeling funds into "tunneling" activities of major shareholders. By examining the China Securities Investor Service...

Persistent link: https://www.econbiz.de/10015334525

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20

Persistent link: https://www.econbiz.de/10015332177

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

Returnee CEO and audit fees

Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-17

We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...

Persistent link: https://www.econbiz.de/10015374228

The impact of audit committee structure and members on voluntary disclosure sections in the context of corporate governance

Gezgin, Talha; Özer, Gökhan - In: Istanbul business research 54 (2025) 1, pp. 1-22

Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and prospective stakeholders. Corporate governance structures significantly influence the extent and frequency of such disclosures. This study investigates the role of audit committees...

Persistent link: https://www.econbiz.de/10015411623

A practical approach to designing internal control systems in SMEs

Santosuosso, Pierluigi - In: Journal of open innovation : technology, market, and … 11 (2025) 2, pp. 1-12

The internal control system (ICS) plays a crucial role in safeguarding firms against risks that could hinder the …

Persistent link: https://www.econbiz.de/10015414179

Prevention village fund fraud in Indonesia : moral sensitivity as a moderating variable

Wahyudi, Sugeng; Achmad, Tarmizi; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the … was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus's internal control … to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control …

Persistent link: https://www.econbiz.de/10012800901

The impact of guarantee network on the risk of corporate stock price crash : discussing the moderating effect of internal control quality

Yu, Hongxiang; Wang, Ziqi; Weng, Yudong; Wang, Liying - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-10

Persistent link: https://www.econbiz.de/10015323719

Enterprise digital transformation and employee treatment : evidence from China

Huang, Xuanhao; Zhu, Linping; Yang, Qiuyi; Xiong, Xuemei - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10015323733