Search Results - subject:"Internal control weakness"

Internal control opinion shopping : does initial audit fee discounting matter?

Liu, Wu-Po; Huang, Hua Wei - In: Research in international business and finance 69 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015052368

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014332866

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

Persistent link: https://www.econbiz.de/10014305665

The relationship between CFO qualifications and internal control weakness

Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - In: Financial Internet Quarterly 18 (2022) 2, pp. 21-29

This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use …- ground and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of … ICWs. CFO education level, however, is not related with a firm's internal control weakness. The results imply that capable …

Persistent link: https://www.econbiz.de/10013466304

The relationship between CFO qualifications and internal control weakness

Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - In: Financial internet quarterly 18 (2022) 2, pp. 21-29

Persistent link: https://www.econbiz.de/10013252657

Informativeness of internal control weakness disclosure on acquirers' M&A decisions

Chan, K. Hung; Mo, Phyllis Lai Lan; Yorke, Sally Mingle - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 83-100

Persistent link: https://www.econbiz.de/10014576968

Effect of human resource investments in internal controls on goodwill impairment

Jo, Eun Hye; Lee, Jung Wha - In: Pacific accounting review 36 (2024) 1, pp. 39-59

Persistent link: https://www.econbiz.de/10015127367

Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange)

Mahmoodi, Mohammad - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 421-436

Persistent link: https://www.econbiz.de/10014545203

Customer satisfaction and internal control

Chen, Ting; Liu, Xiaotao Kelvin; Wan, Chi; Wang, Yakun - In: Journal of management accounting research : JMAR 36 (2024) 1, pp. 27-53

Persistent link: https://www.econbiz.de/10014507695

Information technology internal control material weaknesses in financial reporting : categories, trends, associations, and industry effects

Mojtahedi, Amir; Zhou, Lina - In: International journal of accounting information systems 53 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015072501