Search Results - subject:"INTERNAL CONTROL SYSTEM"

Disclosing the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia

Nur, Syarifullah M; Sunarsih, Uun; Dahlifah - 2023

Persistent link: https://www.econbiz.de/10014323376

Compliance or non-compliance during financial crisis : does it matter?

Ahmad, Sardar; Akbar, Saeed; Kodwani, Devendra; Halari, … - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2348-2366

Persistent link: https://www.econbiz.de/10014327522

Determinants of bank employees' engagement in asset misappropriation in Tanzania

Suluo, Said Juma; Mayemba, Brenda Kanisius - In: Business management review : journal of the University … 26 (2023) 1, pp. 92-103

Persistent link: https://www.econbiz.de/10014328615

Environmental, social and governance ratings and firm performance : the moderating role of internal control quality

Boulhaga, Mounia; Bouri, Abdelfettah; Elamer, Ahmed A.; … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 134-145

Persistent link: https://www.econbiz.de/10014245501

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

Investigating budgeting process and budgetary control system within organizations : a study with reference to Indian listed companies and financial institutions

Kaab, Alireza; Anzer, R. N. - In: Iranian journal of finance 7 (2023) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10014249507

The effect of internal control and corporate social responsibility on conditional accounting conservatism : evidence from France

Boulhaga, Mounia; Elbardan, Hany; Elmassri, Moataz - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 228-241

Persistent link: https://www.econbiz.de/10014279503

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

The Role of the Internal Control Increasing Performance in the Public Institutions

Rexhepi, Shaqir; Maloku, Sadik; Lushi, Isuf - 2023

A well-functioning Internal Control System in the Public Institutions should be followed with a particular attention in … increasing the performance of managing, executing and financial reporting in the public institutions. The Internal Control System … first place by an independent audit and by strengthening internal control system in the Public Institutions. The Internal …

Persistent link: https://www.econbiz.de/10014258394

Management’s Communication Style when Disclosing Material Weaknesses in Internal Control

Brazel, Joseph F.; Starliper, Matthew; Yu, Yao - 2023

Section 404 of the Sarbanes-Oxley Act requires management to assess and disclose the effectiveness of their internal controls over financial reporting (ICFR). However, the regulation does not provide specific guidance regarding the communication style to be used in these reports. Our analysis of...

Persistent link: https://www.econbiz.de/10014264093