Results 281 to 290 of about 19,291,952 (356)

The impact of internal control, external assurance, and integrated reports on market value

, 2020
It is generally assumed that the credibility of a firm's disclosure is enhanced when there is an independent review. This is the basis for the requirement that an independent audit firm attest to the veracity of financial statements.
Graham Gal, Orhan Akisik
semanticscholar   +1 more source

Internal control and controlling

2019
The main purpose of mastering the discipline "Internal control and controlling" is the development of students ' personal qualities, as well as the formation of General cultural and professional competencies in accordance with the requirements of the Federal state educational standard of higher education in this field of training. Functionally-oriented
Ol'ga Biryukova, Tatyana Serebryakova
openaire   +1 more source

Internal Control Quality and Investment Efficiency

, 2020
We investigate whether the quality of internal control over financial reporting (ICOFR) has implications for the quality of internal control over fixed assets by examining the relation between mate...
Shu-Miao Lai, Chih-Liang Liu, Sheng‐Syan Chen   +2 more
semanticscholar   +1 more source

Optimal Internal Control Regulation: Standards, Penalties, and Leniency in Enforcement

Journal of Accounting and Public Policy, 2020
To protect investors, regulators increasingly rely on regulating firms’ internal controls over financial reporting, but they punish noncompliance only if an internal control weakness enabled accounting manipulation.
Stefan F. Schantl, Alfred Wagenhofer
semanticscholar   +1 more source

Internal control and real earnings management in the French context

, 2020
This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings management (REM) measured by inventory overproduction, discretionary expenses
S. Wali, S. Masmoudi
semanticscholar   +1 more source

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, 2018
In this study, we examine whether greater accounting expertise among audit committee members helps safeguard auditor independence by reducing the likelihood of auditor dismissal following an adverse internal control opinion or an income-decreasing ...
L. Lisic, Linda A. Myers, Timothy A. Seidel, Jian Zhou   +3 more
semanticscholar   +1 more source

Internal Quality Control

2013
Internal quality control (IQC) is a valuable technique to ensure that the results produced from any assay are reliable and reproducible. Here I describe how to set up an IQC program for a new clinical assay based on IQC samples. The principles described here are applicable to assays for any biological material.
openaire   +2 more sources

Internal control and employees’ occupational fraud on expenditure claims

Journal of Financial Crime, 2018
Purpose The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud.
Anuar Nawawi, A. S. P. Salin
semanticscholar   +1 more source

The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China

Journal of the American Taxation Association, 2018
We study the role of internal control in tax avoidance by evaluating the efficacy of the COSO framework in tax risk management. First, we use a comprehensive COSO-based index in China that covers a firm's internal control over not only financial ...
Hanwen Chen, Daoguang Yang, Xinmin Zhang, Nan Zhou   +3 more
semanticscholar   +1 more source

Internal models in the control of posture

Neural Networks, 1999
The aim of the paper is to investigate the application of control schemes based on "internal models" to the stabilization of the standing posture. The computational complexities of the control problems are analyzed, showing that muscle stiffness alone is insufficient to carry out the task.
MORASSO, PIETRO GIOVANNI, BARATTO, L., CAPRA, R., SPADA, G.   +3 more
openaire   +3 more sources