Search Results - subject_exact:"IKS (Internes Kontrollsystem)"

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://ebvufind01.dmz1.zbw.eu/10015643190

Robo-advisory and auditing : internal and external controls

Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/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://ebvufind01.dmz1.zbw.eu/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://ebvufind01.dmz1.zbw.eu/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://ebvufind01.dmz1.zbw.eu/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://ebvufind01.dmz1.zbw.eu/10015618140

Information processing capability and supply chain resilience : external environment and internal control perspectives

Zhao, YingQin; Song, ZiJian; Pei, Lingling - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618103

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://ebvufind01.dmz1.zbw.eu/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://ebvufind01.dmz1.zbw.eu/10015372898

PCAOB inspection frequency and internal control opinion quality

Wang, Qianyi; Chi, Wuchun; Hua, Min; Gong, Fang - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609507

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://ebvufind01.dmz1.zbw.eu/10015372903

Consequences of undisclosed control problems : evidence from audit fees, reporting lags and auditor changes

Barua, Abhijit; Chung, Silver; Tian, Tian - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610729

Returnee CEO and audit fees

Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - 2025

We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374228

Exposing the cracks : the hidden costs of voluntary negative CSR disclosure on internal control

Hui, Qing; Wu, Xiaojie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610774

PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?

Constance, Patience; Lennox, Clive; Li, Chan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376026

Abnormal CSR performance and auditor litigation risk

Brooks, Li Zheng; Cheng, C. S. Agnes - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597283

Internal control weakness and corporate divestitures

Li, Qiang; Hu, Songcui; Shi, Wei - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638537

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332177

Do non-profit minority institutional shareholders influence cash dividends? : empirical evidence from quasi-natural experiments in China

Ren, Xiaoyi; Yang, Zheng; Ning, Chong; Zhang, Ruiyan - 2025

Dividends allow shareholders to receive investment returns; however, Chinese listed companies are often reluctant to share profits with external minority shareholders, instead channeling funds into "tunneling" activities of major shareholders. By examining the China Securities Investor Service...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334525

Navigating internal control : should optimization design or strengthening execution be prioritized?

Zheng, Linqing; Tan, Wenhao; Han, Yuling; Li, Wanfu - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641335

Internal control quality, supply chain risk perception, and corporate risk-taking

Zhao, Rui; Wang, Dandan; Cao, Ping; Cui, Hui; Wang, Na; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647401

Internal Control Assessment at the Primary Health Care Centers in Pakistan

2025

This report reflects on the findings from an internal control assessment of health service delivery units for primary health care, as well as a subsequent options analysis. Together, they show significant opportunities for improved systemic efficiency, as low-value, frequent transactions (that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198232

Can corporate voluntary green behavior improve internal control? : evidence from a quasi-natural experiment in China

Qian, Yuan; Tan, Wenhao - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650594

A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises

Nhan Vuong Thi Thanh; Ngoc Khanh Dung Nguyen; Tran Phuoc - 2025

In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358594

Critical audit matters and internal control quality : the disciplining role of CAM reporting

Dee, Carol Callaway; Luo, Bing; Wang, Elaine Ying; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651906

Can digital transformation help alleviate corporate financial redundancy?

Lu, Meiling; Han, Qingchi; Hao, Qingmin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326696

The role of board gender diversity in financial performance : role of sustainability, climate risk and internal control systems

Aziz, Hassan; Cek, Kemal - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633814

Does options trading affect audit pricing?

Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395058

How digital finance reduces corporate financial restatements : evidence from China

Ma, Nanxin; Zhang, Zhuo; Lan, Xiaoran; An, Keyu; Yang, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637224

Insider CEOs and corporate misconduct : evidence from China

Zhang, Ying; Rusman bin Ghani; Danilah Salleh - 2025

Inspired by the limited research regarding the influence of CEO succession origin on corporate misconduct, this study draws on organizational identification theory and agency theory to examine this issue. Empirical analysis indicates that insider CEOs significantly constrain corporate misconduct...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467531

CEO narcissism and corporate ESG performance

Song, Zilong; Zhang, Yi; Ni, Mengjiao - 2025

Based on the psychological traits of executives, this study investigates the impact and mechanism of Chief Executive Officer (CEO) narcissism on corporate Environmental, Social and Governance (ESG) performance.Based on the upper echelons theory, we measure the degree of CEO narcissism by the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467562

The impact of investment in internal control personnel on tax saving activities : evidence from Korea

Yoon, Inkyung; Cho, Sunae; Lee, Hansol; Choi, Dongjoon - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676345

The Effect of financial regulation on nonfinancial violations

Giese, Vincent; Heese, Jonas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070106

Regulating CEO compensation : a remedy for corporate misconducts in China's state-owned enterprises

Maqsood, Umer Sahil; Li, Qian; Hussain, Hadi; Hussain, … - 2025

The growing compensation disparity between CEOs and employees has become a global concern, underscoring the need for regulatory measures to ensure fair and equitable remuneration practices. Drawing insights from China's government regulation of CEO compensation (GRCC) for state-owned enterprises...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471403

"Back to Basics" : exercises to teach auditing fundamentals

Andiola, Lindsay M.; Aghazadeh, Sanaz; Dennis, Sean A.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073501

The effect of changes in internal control systems on audit risk

Olbrich, Justus - 2025

Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453363

Does CEO competence affect enterprises' financial performance?

Wang, Xiaoying; Li, Yi; Fu, Chaoqian; Yue, Zhenbang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454564

Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2026 - 7., völlig neu bearbeitete und erweiterte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089889

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Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2020 - 6., neu bearbeitete und erweiterte Auflage

Edition: 6., neu bearbeitete und erweiterte Auflage

Book / Working Paper

Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2017 - 5., neu bearbeitete und erweiterte Auflage

Edition: 5., neu bearbeitete und erweiterte Auflage

Book / Working Paper

Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2014 - 4., neu bearb. und erw. Aufl.

Edition: 4., neu bearb. und erw. Aufl.

Book / Working Paper

Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2012 - 3., neu bearb. Aufl.

Edition: 3., neu bearb. Aufl.

Book / Working Paper

Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2011 - 2., neu bearb. und erw. Aufl.

Edition: 2., neu bearb. und erw. Aufl.

Book / Working Paper

Handbuch Interne Kontrollsysteme (IKS) : Steuerung und Überwachung von Unternehmen

Bungartz, Oliver - 2010

Book / Working Paper

The impact of audit committee structure and members on voluntary disclosure sections in the context of corporate governance

Gezgin, Talha; Özer, Gökhan - 2025

Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and prospective stakeholders. Corporate governance structures significantly influence the extent and frequency of such disclosures. This study investigates the role of audit committees...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411623

What drives US corporate private equity? : an historical perspective

Duca, John V.; Sanchez-Colburn, Franklin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432165

Corporate governance and money laundering in Nigerian listed companies

Olayiwola, John A.; Olalere, Adeola. A.; Ajide, … - 2025

This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439532

Empowering ESG : the pivotal influence of directors' and officers' liability insurance on corporate sustainability

Li, Houjian; Cheng, Quanfeixue; Su, Mengying; Zhang, Kuan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457608

Research, patents, and IPO valuation under the Sarbanes-Oxley Act of 2002

Black Arkles, Janine; Mao, Qian; Susnjara, Jurica - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458417

Financing constraints and high-quality development of Chinese listed firms : mechanisms of investment efficiency and contingent factors

Yan, Jun; Zhao, Zexia; Liu, Yan - 2025

Against the backdrop of tightened credit conditions, external financing constraints have increasingly become an important factor affecting enterprises' high-quality development. This study focuses on the impact of financing constraints on the high-quality development of Chinese listed firms and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463017

Internal control quality, dynamic capabilities, and executive team diversity : mechanisms behind corporate digital transformation

Wang, Xinhong; Kong, Taiwen - 2025

In the digital economy era, corporate digital transformation has become a key strategy for enhancing competitiveness and sustainable development. This study investigates the impact of top management team (TMT) heterogeneity on corporate digital transformation and its underlying mechanisms. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612215

Internal financial control and internal financial audit : tools for eliminating financial misconduct

Nurgaliyeva, Aliya; Saparova, Gulnara; Zhadigerova, Onaikhan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612486

Impact of corporate governance practices on the effectiveness of audit committees in regulatory authorities : evidence from Tanzania

Suluo, Habibu; Raphael, Gwahula; Kapaya, Saganga Mussa - 2025

This study examines the impact of corporate governance practices on the effectiveness of audit committees within regulatory authorities in Tanzania. This subject is important to regulatory authorities and policy-makers in reflecting on their corporate governance practices. Adopting a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614013

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://ebvufind01.dmz1.zbw.eu/10015550256

Integrating sustainability in risk management and internal control systems : an empirical assessment of ESG reporting of German DAX40 firms

Janßen, Niklas - 2025

Integrating sustainability into enterprise risk management (ERM) and internal control system (ICS) and the corresponding reporting is gaining importance for organizations due to increasing pressure from regulators and stakeholders. The objective of this paper is to analyze corporate disclosures...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553166

Determinants of internal control system effectiveness : evidence from Greek listed companies

Giannopoulos, Vasileios; Lymperopoulos, Antonios; … - 2025

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556034