Results 51 to 60 of about 1,802 (184)
Journal of Corporate Accounting &Finance, Volume 37, Issue 2, Page 24-58, April 2026.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
AktivaPurpose: 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 +3 more
doaj +1 more source
Journal of Engineering Education, Volume 115, Issue 2, April 2026.Abstract Background Community cultural wealth (CCW) has become more widely used as a theoretical framework in engineering education research. However, limited studies illustrate the use of CCW within the classroom, and it is unknown how engineering students would interpret or respond to the framework.
Gabriella Coloyan Fleming +2 more
wiley +1 more source
Revue Marocaine de Recherche en Management et Marketing, 2011 La pertinence du système de contrôle interne et de management des risques bancaires a été remise en question après les scandales financiers internationaux, ayant contribué à mettre en cause quelques uns des soubassements ...
Jihan EL MENZHI
doaj
Journal of Engineering Education, Volume 115, Issue 2, April 2026.Abstract Background Studies of faculty engagement in efforts to innovate and impact how engineering students are educated and experience their education focus on majority populations, overlooking the influences of role type and institutional context. To support more faculty, stories of underexplored populations must be elevated. Purpose/Hypothesis This
Valerie Bracho Perez +4 more
wiley +1 more source
La maîtrise des risques, indicateur majeur de performance du contrôle interne
Revue Marocaine de Recherche en Management et Marketing, 2011 Depuis quelques années, aussi bien dans les pays développés que dans les pays en voie de développement, la notion de contrôle interne a pénétré tous les domaines de l’activité économique dans les secteurs public et ...
Kaoutar EL MENZHI
doaj
Modeling Enterprise Risk Management Ecosystems Using Text Analytics
Foundations of ManagementIn recent years, a paradigm shift in risk management has altered in a holistic way, which we call Enterprise Risk Management (ERM). ERM solves the limitations of Traditional Risk Management (TRM).
SAE-LIM Patipan
doaj +1 more source
Determinants of alignment level with public health risk management under COSO - ERM [PDF]
Revista Contabilidade & FinançasThis article aimed to analyze the determinants of alignment level of risk management practices in Brazilian municipal health management, based on the perception of municipal managers, using the Committee of Sponsoring Organizations of the Treadway ...
Carla Janaína Ferreira Nobre Rêgo +1 more
doaj +1 more source
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.ABSTRACT As digitalization accelerates across the global economy, small and medium enterprises (SMEs) face increasing exposure to cybersecurity threats, not due to flaws in external platforms, but because of internal organizational vulnerabilities. This paper presents a conceptual framework that integrates the resource‐based view (RBV) and dynamic ...
Ifedapo Francis Awolowo +4 more
wiley +1 more source
Internal control systems in the European Union Member
Audit Financiar, 2018 Most EU Member States have initiated reforms to improve public sector management by introducing and promoting the public internal control system focusing on the implementation of core principles on an internationally recognized internal control model. In
doaj +1 more source