Search Results - subject:"internal control System"

Technological Horizons : insights for accounting, auditing and internal control in emerging markets

Alshurafat, Hashem (ed.); Beattie, Claire (ed.) - 2025

Adopting AI in accounting, auditing and internal control comes with challenges that need to be addressed for successful implementation. Key challenges include data quality, lack of understanding, regulatory compliance, ethical concerns, cost of implementation, resistance to change, security...

Persistent link: https://www.econbiz.de/10015401831

Factors influencing audit findings of the Indonesian district governments' financial statements

Pamungkas, Bambang; Avrian, Cendy; Ibtida, Reisya - In: Cogent business & management 6 (2019), pp. 1-18

-Compliance with Regulations using the Weaknesses of the Internal Control System as the moderating variable. Our results show that Size … has a positive impact on the Internal Control System. Otherwise, the Completion of Audit Recommendation negatively affects … both the Internal Control System and the Non-Compliance with Regulatory. The other independent variables of Local Income …

Persistent link: https://www.econbiz.de/10012116705

Considering the Control Legacy-K (CLK) framework to serve as a basis for a measuring instrument to assess the control environment of non-JSE listed business entities

Bruwer, Juan-Pierré; Fourie, Houdini; Beck, Tracy - In: Expert journal of business and management 7 (2019) 2, pp. 271-279

Persistent link: https://www.econbiz.de/10012139499

Prevention village fund fraud in Indonesia: Moral sensitivity as a moderating variable

Wahyudi, Sugeng; Achmad, Tarmizi; Pamungkas, Imang Dapit - In: Economies 10 (2022) 1, pp. 1-16

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the … was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus's internal control … to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control …

Persistent link: https://www.econbiz.de/10013199969

Sarbanes-Oxley § 404 at Twenty

Bainbridge, Stephen M. - 2022

Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) was intended to improve public company internal controls over financial reporting (ICFR). Faulty internal controls were believed to have contributed to many corporate scandals during the dot-com era. Empirical research of the pre-SOX era...

Persistent link: https://www.econbiz.de/10014077824

An overview of corporate fraud and its prevention approach

Rashid, Md. Abdur; Mamun, Abdullah Al-; Roudaki, Hajar; … - In: Australasian accounting business and finance journal : AABF 16 (2022) 1, pp. 101-118

Persistent link: https://www.econbiz.de/10012884510

Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits

Gunn, Joshua L.; Li, Chan; Liao, Lin; Zhou, Shan - 2022

Audits of internal control over financial reporting (ICFR) are typically “integrated” with the audit of the financial statements (FS)— both audits are conducted by the same audit firm, which designs procedures to satisfy the objectives of both audits simultaneously. A common assumption is...

Persistent link: https://www.econbiz.de/10014361562

Internal Control Weakness and Corporate Employment Decisions : Evidence from SOX Section 404 Disclosures

Cao, Zhangfan; Chen, Steven Xianglong; Jiang, Mengfei; … - 2022

This study investigates the impact of material internal control weaknesses on corporate employment decisions. We find that, on average, ineffective internal control is significantly related to lower efficiency in employment decisions. We also find that firms with material internal control...

Persistent link: https://www.econbiz.de/10014238333

The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit

Pham Quoc Thuan; Thi Hanh Dung Truong; Xuan Thuy Ho; … - In: Cogent business & management 9 (2022) 1, pp. 1-23

Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried out on a sample of 362 public...

Persistent link: https://www.econbiz.de/10014434094

Audit committee characteristics and corporate governance disclosure : evidence from Vietnam listed companies

Ha Hong Hanh - In: Cogent business & management 9 (2022) 1, pp. 1-31

The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit committee and frequency of audit committee meeting, and corporate governance disclosure (CGD). The...

Persistent link: https://www.econbiz.de/10014436674