Search Results - subject:"internal control weaknesses"

The effect of changes in internal control systems on audit risk

Olbrich, Justus - In: Junior management science 10 (2025) 3, pp. 657-676

Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate … remediation of internal control weaknesses affects audit fees and audit risk. Using a dataset of 450 observations, the audit fee … model shows a significant negative association between audit fees and the remediation of internal control weaknesses …

Persistent link: https://www.econbiz.de/10015453363

The effect of changes in internal control systems on audit risk

Olbrich, Justus - In: Junior Management Science (JUMS) 10 (2025) 3, pp. 657-676

Persistent link: https://www.econbiz.de/10015458442

Determinants of and future violations following deferred prosecution and non-prosecution agreements in corporate criminal cases

De Franco, Gus; Small, R. Christopher; Wahid, Aida Sijamic - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 1271-1297

Persistent link: https://www.econbiz.de/10015463681

Environmental, social and governance ratings and firm performance : the moderating role of internal control quality

Boulhaga, Mounia; Bouri, Abdelfettah; Elamer, Ahmed A.; … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 134-145

Persistent link: https://www.econbiz.de/10014245501

Managerial ability, audit quality, and audit report lag

Li, Yang; Liu, Sheng; Zhou, Yaou - In: Advances in accounting : a research annual 68 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015435886

The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure : evidence from Islamic economy

Arianpoor, Arash; Ali Shakir Zaidan - In: Journal of Islamic accounting and business research 16 (2025) 5, pp. 855-872

Persistent link: https://www.econbiz.de/10015414753

Effects of internal control weaknesses, financial independence and size on quality of financial statements in the Tanzanian local government authorities

Al-Beity, Shufaa - In: Business management review : journal of the University … 25 (2022) 1, pp. 60-74

Persistent link: https://www.econbiz.de/10013349324

The effect of internal control quality on real and accrual-based earnings management : evidence from France

Boulhaga, Mounia; Bouri, Abdelfettah; Elbardan, Hany - In: Journal of management control 33 (2022) 4, pp. 545-567

Persistent link: https://www.econbiz.de/10013453666

Generalist CEOs, management risk and internal control weaknesses

Xu, Xiaolu - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 209-239

Persistent link: https://www.econbiz.de/10014481160

Regulatory fragmentation and internal control weaknesses

Xu, Hongkang - In: Journal of accounting and public policy 44 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015056823