Search Results - subject:"Internal Control System"

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

Influence of information technology on internal control systems in tertiary institutions in Osun State, Nigeria

Adebayo, Aderemi Olalere; Obisesan, Samuel Oladele; … - In: Malaysian management journal : MMJ 28 (2024), pp. 99-118

Persistent link: https://www.econbiz.de/10015271698

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

Johri, Amar - In: International Journal of Financial Studies : open … 12 (2024) 4, pp. 1-23

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

Navigating uncertainties : a tri-factorial evaluation of risk management adoption in MSMEs

Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad; … - In: Cogent business & management 11 (2024) 1, pp. 1-18

The study explores the implementation of risk management in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with the objective of enhancing their adoption and fostering sustainable business practices. Despite the overarching goal, many MSMEs in Indonesia still lag in the...

Persistent link: https://www.econbiz.de/10014533573

The mediating effect of the internal control system on the relationship between the accounting information system and employee performance in Jordan Islamic banks

Jarah, Baker Akram Falah; Nidal Zaqeeba; Al-Jarrah, … - In: Economies : open access journal 11 (2023) 3, pp. 1-18

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects …

Persistent link: https://www.econbiz.de/10014230907

Could personality, characteristics of violations, and perceptions of the organizational environment be a factor driving the whistleblowing intention?

Hastuti, Theresia Dwi; Indarto, Stefani Lily; Claudia, Gita - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 360-370

proxies, namely the perception of the internal control system, organizational climate and organizational support, while the … the cost of violations, internal locus of control, organizational support, the internal control system and the status of …

Persistent link: https://www.econbiz.de/10014502201

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

Nhan Vuong Thi Thanh; 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

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

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 121-152

Persistent link: https://www.econbiz.de/10015376026