Search Results - subject:"internal controls"

Making sense of the internal audit function : toward internal controls integration and organizational learning

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - In: Financial accountability and management 41 (2025) 2, pp. 262-273

Persistent link: https://www.econbiz.de/10015372898

A practical approach to designing internal control systems in SMEs

Santosuosso, Pierluigi - In: Journal of open innovation : technology, market, and … 11 (2025) 2, pp. 1-12

The internal control system (ICS) plays a crucial role in safeguarding firms against risks that could hinder the achievement of business objectives. However, implementing an effective ICS in small and medium-sized enterprises (SMEs) poses unique challenges, including a lack of skilled personnel...

Persistent link: https://www.econbiz.de/10015414179

Does options trading affect audit pricing?

Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 609-651

Persistent link: https://www.econbiz.de/10015395058

Reporting on non-financial matters : recent developments and their impact on the internal control system (ICS)

Sommerhalder, Basil; Sutter, Emilio; Schwick, Petra - In: Innovating business and education for sustainable …, (pp. 269-289). 2025

Persistent link: https://www.econbiz.de/10015618140

Performance determinants of higher education institutions and the mediating role of quality culture : internal auditors' perspectives

Yazid, Helmi; Wiyantoro, Lili Sugeng; Ismail, Tubagus; … - In: Cogent business & management 12 (2025) 1, pp. 1-24

prevention (FP), information technology (IT), ITIC internal controls (ITICs) and quality culture (QC) all have an impact on the …

Persistent link: https://www.econbiz.de/10015607910

Executive equity incentive, internal control and organizational resilience

Zhao, Hongwei; Li, Ruobin; Jiao, Chunyu - In: International Journal of Financial Studies : open … 13 (2025) 4, pp. 1-23

executive equity incentives and corporate organizational resilience. Further analysis reveals that high-quality internal … controls can mitigate the curvature of this inverted U-shaped relationship and shift the turning point forward. Mechanism tests …

Persistent link: https://www.econbiz.de/10015590717

Expert perceptions on anti-bribery and corruption policies in sports governing bodies : implications for ethical climate theory

Philippou, Christina - In: Journal of business ethics : JBE 193 (2024) 2, pp. 427-440

Persistent link: https://www.econbiz.de/10015044771

Audit partners' role in material misstatement resolution : survey and interview evidence

Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333

Persistent link: https://www.econbiz.de/10014483575

Empirical research on the effects of mandatory auditing for SMEs on their internal control quality and management's perceptions : evidence from Egypt

Abouelghit, Mahmoud Galal Mohamed; Gan, Shengdao - In: Cogent business & management 11 (2024) 1, pp. 1-23

The Egyptian economy has been facing challenges due to the COVID-19 pandemic and global conflicts. This study, conducted from a macroeconomic perspective, has highlighted the importance of mandating audits for Egyptian SMEs, which primarily operate in the informal economy. This study draws on...

Persistent link: https://www.econbiz.de/10015448902

Where's the risk? : material weakness detection in advance of financial misstatement discovery

Calvin, Christopher G. - In: International journal of auditing : IJA 28 (2024) 2, pp. 251-269

Persistent link: https://www.econbiz.de/10014532542