This study examines whether auditors’ evaluation and report of firms’ internal control over financial reporting (ICFR) affects firm operational efficiency. Prior research indicates that the strength of internal controls is positively associated with economic benefits. However,...

This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting back- ground, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this...

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...

The quality of employee skills and job commitments, measured based on their retention, is essential in the current rapidly changing technological world. This study aimed to identify the influences of corporate governance (CG), internal control (IC), and corporate reputation (CR) on employee...