Search Results - subject:"Kontrollsystem"

Identifying accounting control issues from online employee reviews

Huang, Lukui; Abrahams, Alan; Juthamon Sithipolvanichgul; … - 2025

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

Persistent link: https://www.econbiz.de/10015550256

Industry expertise of independent directors and firm misconduct : evidence from China

Tang, Huiling; Tang, Shili; Li, Jiyuan - 2026

Independent directors play a critical role in overseeing company management, safeguarding the interests of both the company and its shareholders, and ensuring that decisions made by the board are scientific, rational, and fair. Directors with industry expertise bring greater experience and...

Persistent link: https://www.econbiz.de/10015643190

Robo-advisory and auditing : internal and external controls

Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026

Persistent link: https://www.econbiz.de/10015651236

Internal controls and corporate strategy choices : a micro-level explanation of the government subsidies "support for the weak" phenomenon

Ge, Chao; Li, Mengyuan; Wang, Yangyang; Su, Wunhong - 2026

The effective utilization of Government Subsidies funds has long been a focal concern for both scholars and policymakers, while elucidating the underlying mechanisms behind the government's preferential support for vulnerable groups serves as a crucial foundation for mitigating and managing...

Persistent link: https://www.econbiz.de/10015671763

Can corporate digital transformation reduce stock price crash risk? : evidence from China

Wang, Jie; Fang, Xusheng; Zhang, Haiming - 2026

Digital transformation has emerged as a key strategy for companies seeking competitive advantage, yet our understanding of how it affects capital market stability remains limited. Using data from China spanning 2007-2024, this paper shows that corporate digital transformation significantly...

Persistent link: https://www.econbiz.de/10015671773

Party organization governance and internal control quality in state-owned enterprises : evidence from China

Tang, Shuxiang; Wu, Shuiting - 2026

In the context of the Chinese government's emphasis on party leadership of state-owned enterprises (SOEs), we examine the effect of party organization governance on internal control quality by employing a difference-in-differences model. We find that party organization governance significantly...

Persistent link: https://www.econbiz.de/10015671724

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

Sommerhalder, Basil; Sutter, Emilio; Schwick, Petra - 2025

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

The effect of financial mismatch on corporate ESG performance : evidence from Chinese A-share companies

Li, Xiaoli; Heng, Wenxin; Zeng, Hangyu; Xian, Chengyi - 2025

This study examines the effect of financial mismatch on corporate ESG performance in the context of China's developmental strategy and its dual-carbon goals. Using panel data for Chinese A-share firms spanning 2009-2023 and employing fixed-effects regression models, we find that financial...

Persistent link: https://www.econbiz.de/10015584376

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

Cantù, Elena; Langella, Cecilia; Vannini, Ilaria Elisa - 2025

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

Risk management in the public sector : a comparative analysis of central government settings in France, Germany, and Italy

Gourbier, Léonard; Iacuzzi, Silvia; Padovani, Emanuele; … - 2025

Persistent link: https://www.econbiz.de/10015372903