Results 31 to 40 of about 1,808 (184)

The Path to Lean Startup Risk Management

Strategic Change, EarlyView.
ABSTRACT This paper aims to demonstrate that many startups are unaware of the potential of strategic opportunity and risk management to gain a competitive advantage. It reveals and analyzes an opportunity and risk management gap between the pre‐startup and early‐startup phases, guiding toward managerial implications.
Maximilian Wagenknecht
wiley   +1 more source

"COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) [PDF]

Jurnal Manajemen Dan Kewirausahaan, 2020
The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT.
Shella Oktavia Hermanto Putri, Dewi Kusumowati   +1 more
doaj   +1 more source

The Updated COSO Report 2013 [PDF]

Journal of Modern Accounting and Auditing, 2015
This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO (Committee of Sponsoring Organization of Treadway Commission) updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an ...
RIVA, PATRIZIA, Provasi, R.
openaire   +3 more sources

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

Sustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Contribuição dos componentes do modelo COSO no controle interno da administração pública: Um estudo nos municípios do estado de Santa Catarina

Revista Contemporânea de Contabilidade, 2022
Este artigo teve como objetivo analisar a contribuição dos componentes do modelo COSO no controle interno da administração pública nos municípios do estado de Santa Catarina. A pesquisa é classificada como quantitativa, descritiva e de levantamento.
João Luiz Gattringer, Sidnei Vieira Marinho, Zilton Bartolomeu Martins   +2 more
doaj   +1 more source

Muscarinic agonists for schizophrenia: Bridging preclinical evidence and clinical enthusiasm

British Journal of Pharmacology, EarlyView.
Abstract Antipsychotic drugs targeting dopamine receptors have been used to treat schizophrenia for decades, primarily alleviating positive symptoms such as hallucinations and delusions. However, they provide limited benefit for cognitive and negative symptoms—major contributors to poor outcomes—and are frequently associated with significant side ...
Brian J. Morris, Judith A. Pratt
wiley   +1 more source

Mixed Super‐Circles

Computer Graphics Forum, EarlyView.
Abstract We introduce mixed super‐circles, a position‐curvature formulation of the original dynamic 2D super‐helix model. Compared to the latter, purely curvature‐based model – the so‐called chained formulation –, the mixed formulation that we propose here drastically reduces the algorithmic complexity of the solving scheme – from quadratic to quasi ...
Emile Hohnadel, Thibaut Métivet, Florence Bertails‐Descoubes   +2 more
wiley   +1 more source

The Governance and Culture in Islamic Banking Enterprise Risk Management: A Systematic Literature Review

Aktiva
Purpose: Exploring the governance and culture of enterprise risk management within Islamic banking.  Method: Employs a qualitative approach, utilising a literature review that draws on databases including Scopus, Google Scholar, and ScienceDirect with ...
Iwan Agustiawan Fuad, Mohammadtahir Cheumar, Sigit Pramono, Ssonko Muhammedi   +3 more
doaj   +1 more source

PENERAPAN MODEL COSO UNTUK PENINGKATAN FUNGSI PENGENDALIAN INTERNAL: STUDI PADA AGENCY ADMINISTRAÇÃO DE AEROPORTO E NAVEGAÇÃO AÉREA DE TIMOR-LESTE

Jurnal Ekonomi dan Bisnis Airlangga, 2020
Implementation of internal controls is a basic principle for internal/external auditing. Internal control becomes a basic framework to operate effectiveness and efficiency of organization activities.
Verissimo Nai Sia
doaj   +1 more source