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Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2906-2927, March 2026.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Journal of Geophysical Research: Solid Earth, Volume 131, Issue 3, March 2026.Abstract The 2019–2026 southwestern Puerto Rico earthquake sequence has the characteristics of an earthquake swarm with over 9,000 events of Mw 2.5 or greater over an area of 1,500 km2, and the largest event is an Mw 6.4 on 7 January 2020. Previous studies have proposed two structural interpretations: (a) an E‐striking, N‐dipping normal fault hosting ...
Lei Sun +3 more
wiley +1 more source
El rol del auditor Coso I VS Coso II
, 2008 El presente trabajo de tesis tiene como objetivo identificar las variaciones y ajustes definidos en los principales marcos de trabajo utilizados por los auditores como son COSO I y COSO II. Además de conocer en forma más profunda las responsabilidades del auditor, y como estas se ampliaron y se volvieron más complejas, con el aparecimiento del nuevo ...
León Segarra, Denisse Nabeti +1 more
openaire +1 more source
Grasas y Aceites, 2013 Aqueous extraction is a promising green alternative to hexane extraction. This study used a salt effect-aided aqueous extraction process (AEP-SE) for extracting Camellia oleifera seed oil (COSO) to improve oil extractability and avoid emulsification in ...
X. Yu, Q. Li, S. Du, R. Zhang, C. Xu
doaj +1 more source
İÇ KONTROLDE COSO ve ICFR İLİŞKİSİ
Elektronik Sosyal Bilimler Dergisi, 2016 Bu calismada ic kontrol modellerinden COSO tum boyutlariyla aciklanmis, Sarbanes Oxley Kanunu (SOA) ile Amerikan Sermaye Piyasasi’nin (SEC) sirketlerinden duzenli olarak istedigi Finansal Raporlama ile Ilgili Ic Kontrol Raporu (Internal Control over Financial Reporting-ICFR) arasindaki iliski uzerinde durulmustur.
Özdemir, Serkan, Karakoç, Mehtap
openaire +6 more sources
Gusau Journal of Accounting and FinanceThis study examined the effect of risk management committee on the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. Financial performance which is the dependent variable was proxied by return on assets (ROA), while enterprise risk ...
Blessing Unekuojo Oguche +2 more
doaj +1 more source
ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT PASAR BUAH 88
Jurnal Akuntansi Keuangan dan Bisnis, 2018 Tujuan dari penelitian ini untuk mengetahui perbandingan antara pengendalian internal persediaan barang dagang pada PT Pasar Buah 88 dengan pengendalian internal berbasis standar COSO (Committee of Sponsoring Organizations of the Treadway Commission ...
Monica Tannusa +2 more
doaj
Controle interno e gestão de riscos
Revista Catarinense da Ciência ContábilO objetivo da pesquisa é identificar e analisar a percepção de um grupo de gestores financeiros de IES privadas sobre a existência e aplicabilidade de práticas de controle interno e gestão de riscos, e seus efeitos na área financeira, à luz do modelo ...
Jucilene Santana Silveira +3 more
doaj +1 more source
O uso do modelo COSO na administração pública: um estudo nos municípios catarinenses
Enfoque, 2019 O objetivo deste estudo foi avaliar os Controles Internos que estão em operação nos municípios Catarinenses para constatar se os componentes e princípios de Controles Internos do modelo COSO Framework 2013, relacionados à eficiência operacional: ambiente
João Luiz Gattringer +1 more
doaj +1 more source