Search Results - subject:"internal controls over financial reporting"

Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions

Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; … - In: Cogent Business & Management 8 (2021) 1, pp. 1-23

internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and …

Persistent link: https://www.econbiz.de/10012657371

Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions

Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; … - In: Cogent business & management 8 (2021) 1, pp. 1-23

internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and …

Persistent link: https://www.econbiz.de/10012649554

Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports

Tan Hun Tong; Yu, Yao - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 331-355

Persistent link: https://www.econbiz.de/10011966853

Corporate governance and internal controls over financial reporting in Ugandan MFIs

Nalukenge, Irene; Tauringana, Ven; Mpeera Ntayi, Joseph - In: Journal of Accounting in Emerging Economies 7 (2017) 3, pp. 294-317

over financial reporting (ICFR) of microfinance institutions (MFIs) in Uganda. Design/methodology/approach This study was …Purpose The purpose of this paper is to investigate the relationship between corporate governance and internal controls …

Persistent link: https://www.econbiz.de/10014839461

Corporate governance and internal controls over financial reporting in Ugandan MFIs

Nalukenge, Irene; Tauringana, Ven; Ntayi, Joseph Mpeera - In: Journal of accounting in emerging economies : JAEE 7 (2017) 3, pp. 294-317

Persistent link: https://www.econbiz.de/10011779795

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures

Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384

Persistent link: https://www.econbiz.de/10011730321

Do approaching deadlines influence auditors' materiality assessments?

Bennett, G. Bradley; Hatfield, Richard C. - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 29-48

Persistent link: https://www.econbiz.de/10011789817