Search Results - subject:"Internal Control"

Can digital transformation help alleviate corporate financial redundancy?

Lu, Meiling; Han, Qingchi; Hao, Qingmin - In: International review of economics & finance : IREF 97 (2025), pp. 1-9

Persistent link: https://www.econbiz.de/10015326696

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 … effectiveness of internal control. Measurement scales were developed for each factor. The study also confirmed that six variables … link accounting information security control with improved internal control effectiveness. After excluding unreliable …

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

shareholdings increase cash dividends by improving internal control quality and enhancing minority shareholder participation in …

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

Making sense of the internal audit function : toward internal controls integration and organizational learning

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - In: Financial accountability and management 41 (2025) 2, pp. 262-273

Persistent link: https://www.econbiz.de/10015372898

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

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

The effects and potential benefits of audit committee oversight in a strategic setting

Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 2013-2040

Persistent link: https://www.econbiz.de/10015156992

Political contributions and the auditor-client relationship

Heflin, Frank; Wallace, Dana - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2668-2708

Persistent link: https://www.econbiz.de/10015130327

Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies

Johri, Amar - 2024

internal control system (ICS) on the relationship between IFRSs and FRQ. The data collection involves a survey using a …

Persistent link: https://www.econbiz.de/10015338210