Search Results - subject:"Internal Control over Financial Reporting (ICFR)"

Classifying internal control deficiencies : the case of Magnum Hunter Resources Corporation

Bucaro, Anthony C.; Keyser, John D. - In: Issues in accounting education 39 (2024) 2, pp. 119-131

Persistent link: https://www.econbiz.de/10014536498

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Radu, Camélia; Segalin Zanella, Aline - In: Journal of Financial Crime 30 (2022) 4, pp. 927-939

Purpose Recent studies have concluded that auditors underreport existing internal control over financial reporting … (ICFR) weaknesses. This study aims to assess how effective external auditors are, as independent third parties, at …

Persistent link: https://www.econbiz.de/10014866355

Going too far is as bad as not going far enough : an inverted U-shaped relationship between internal controls and operational efficiency

Chen, Hanwen; Li, Ting; Zhang, Chuancai - In: Journal of international accounting research 20 (2021) 2, pp. 25-50

Persistent link: https://www.econbiz.de/10012648613