classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating … a critical role in a firm's control environment. Their feedback provides insights into how controls are functioning …. Textual data were collected and manually coded using a structured coding scheme mapped to COSO internal control framework …

The objective of this paper is to theoretically expand the understanding of tight management control with respect to … action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede … management control literature suggests. …

-exponential, challenges classical control theory. This study addresses the critical question of whether the optimality of simple base … Piecewise Deterministic Markov Process (PDMP) with impulse control, using Phase-Type (PH) distributions to capture non … provides a crucial theoretical justification for the robustness of simple threshold-based control policies in complex …

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud …

comprehensive analysis of the internal control landscape within LGO revenue departments, focusing on factors influencing its … crucial role of robust internal control mechanisms in combating corruption and fostering economic development. The findings … utilization in enhancing internal control practices. Despite existing legislation, gaps in internal control implementation persist …

In ergodic singular stochastic control problems, a decision-maker can instantaneously adjust the evolution of a state … variable using a control of bounded variation, with the goal of minimizing a long-term average cost functional. The cost of … control is proportional to the magnitude of adjustments. This paper characterizes the optimal policy and the value in a class …