Internal-Control Willingness and Managerial Overconfidence [PDF]
Frontiers in Psychology, 2021 Internal control is a branch of accounting subject, and accounting control and risk management are the core of enterprise internal control. Previous studies have shown that high-quality internal control inhibits or regulates managerial overconfidence ...
Bin Liu, Lin Li
doaj +2 more sources
The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility. [PDF]
PLoS One, 2020 From the perspective of the effectiveness of internal control, this study analyzes the influence of internal control on innovation performance and internal control on corporate social responsibility (CSR), and then analyzes the intermediary effect of CSR
Li X.
europepmc +2 more sources
Internal Control Quality, Enterprise Environmental Protection Investment and Finance Performance: An Empirical Study of China's A-Share Heavy Pollution Industry. [PDF]
Int J Environ Res Public Health, 2020 As an important measure of enterprise governance, internal control can enhance the organizational rationality of the enterprise, ensure that the enterprise consciously assumes social responsibility for the protection of the natural environment and ...
Yang L, Qin H, Gan Q, Su J, Su J.
europepmc +2 more sources
The influence of internal audit and internal control toward fraud prevention
International Journal of Financial Accounting and Management, 2021 Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung.
Bregitta Roemkenya Madolidi Handoyo +1 more
openalex +3 more sources
The effect of internal control on asset misappropriation: The case of Vietnam [PDF]
Business and Economic Horizons, 2018 Asset misappropriation is a kind of fraud that may cause severe damages to the businesses. The internal control system is expected to provide a reasonable assurance for the management of the businesses in preventing and detecting frauds, including asset ...
Mạnh Dũng Trần, Ha Thi Thu Le
openalex +2 more sources
The effect of internal control on tax avoidance: the case of Indonesia [PDF]
Journal of economic development, 2019 Purpose The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance.
Irenius Dwinanto Bimo +2 more
openalex +2 more sources
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 Internal control delivers guarantee and trust for investors, clients, suppliers, but also for the entity’s employees and other interested parties. As a result, an effective internal control system has a significant impact on the credibility of a modern ...
C.V. , E.G.
doaj +1 more source
Research on the Impact of Enterprise Digital Transformation on Internal Control
Sustainability, 2023 Digital transformation is a crucial strategy for enterprises to achieve improvements in quality, efficiency, and dynamism. It represents the key direction for enterprise innovation and reform, and it is also of great significance for promoting high ...
Chenxi Wang +3 more
semanticscholar +1 more source
The Effect of Internal Control on Green Innovation: Corporate Environmental Investment as a Mediator
Sustainability, 2022 The increasing focus on environmental, social, and corporate governance (ESG) has led to a growing interest in how firms’ internal behaviors affect their contributions in promoting sustainable economic development and fulfilling social responsibility ...
Xianglin Ma +3 more
semanticscholar +1 more source
Internal Control and Enterprise Green Innovation
Energies, 2022 Green innovation has become an important support to promote the strategic goals of peak carbon dioxide emission and high-quality economic development.
Ping Wang, Huabai Bu, Feng-ping Liu
semanticscholar +1 more source