Search Results - subject_exact:"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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643190

Robo-advisory and auditing : internal and external controls

Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651236

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, ebvufind01.dmz1.zbw.eu/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, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/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, ebvufind01.dmz1.zbw.eu/10015372903

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374228

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376026

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - 2025

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334525

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198232

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358594

Can digital transformation help alleviate corporate financial redundancy?

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326696

Does options trading affect audit pricing?

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395058

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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467562

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015471403

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453363

Does CEO competence affect enterprises' financial performance?

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454564

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411623

What drives US corporate private equity? : an historical perspective

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

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556034

Executive equity incentive, internal control and organizational resilience

Zhao, Hongwei; Li, Ruobin; Jiao, Chunyu - 2025

Moderate incentive intensity enhances an organization's resilience, while excessive incentives increase agency issues, reducing organizational resilience. This study empirically investigates the influence of executive equity incentives on corporate organizational resilience, utilizing panel data...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590717

Work pressure and client internal control : auditor personality in fraud detection

Yusnaini Yusnaini; Athiyyah, Maliyhah; Hakiki, Arista; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624801

Post-sox legislation and foreign listing attractiveness

Papavassiliou, Vassilios G.; Powell, Ronan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627257

Strengthening Internal Control and Risk Management in Finland : From Diagnosis to Action

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015631781

Research on the relationship between corporate philanthropy and executive hidden corruption

Zhu, Caijie; Zhang, Luyao; Yu, Shuai; Hao, Lizhong - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482511

A practical approach to designing internal control systems in SMEs

Santosuosso, Pierluigi - 2025

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, ebvufind01.dmz1.zbw.eu/10015414179

A stitch in time : digital transformation, internal control and total factor productivity

Gao, Ruiyang; Gu, Bin - 2025

Digital transformation provides enterprises with new development momenta. Understanding the relationship between digital transformation and total factor productivity (TFP) is essential. This study employs a fixed-effect model and selects all Chinese A-share listed companies from 2007 to 2022 as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015515706

Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission's random inspection system

Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062800

Enhancing internal control mechanisms in local government organizations : a crucial step towards mitigating corruption and ensuring economic development

Boufounou, Paraskevi; Eriotis, Nikolaos; Kounadeas, … - 2024

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635953

The impact of board of directors and Islamic Shariah on company internal control : evidence from Jordan

Amayreh, Ibrahim; Ananzeh, Husam; Bugshan, Abdullah - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567071

Female board members, financial constraints, and internal control quality : new insights following COSO's 2013 framework

Ebaya, Ahmad; Qin, Xuezhi; Elsayed, Mohamed - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066388

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

Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014483575

The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power

Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - 2024

This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality. The study is correlational, cross-sectional, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530188

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

Calvin, Christopher G. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532542

Navigating uncertainties : a tri-factorial evaluation of risk management adoption in MSMEs

Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad; … - 2024

The study explores the implementation of risk management in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with the objective of enhancing their adoption and fostering sustainable business practices. Despite the overarching goal, many MSMEs in Indonesia still lag in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533573

Fintech business and corporate social responsibility practices

Li, Bin; Guo, Fei; Xu, Lei; Meng, Siqi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533574

The impact of corporate governance, internal control and corporate reputation on employee engagement : a moderating role of leadership style

Koeswayo, Poppy Sofia; Haryanto, Haryanto; Handoyo, Sofik - 2024

This study investigates the interplay between Corporate Governance, Internal Control, Corporate Reputation, and Employee Engagement, focusing on the moderating role of different leadership styles. Empirical findings indicate that Corporate Governance, Internal Control, and Corporate Reputation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536194

Relational contracting theory and internal audit : chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

Vafaei, Elnaz; Singh, Hajinder; Scully, Glennda; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468777

Quo vadis, internal auditing? : a vision for internal auditing in 2030

Jokipii, Annukka; Rautiainen, Antti - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468801