Results 341 to 350 of about 22,598,976 (383)

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

Internal Control and Internal Audit

2013
In public financial management (PFM), internal control systems refer to a range of management tools aimed at different broad objectives: first and foremost, to ensure an entity’s compliance with laws and regulations; second, to ensure the reliability of its financial data and reports; and third, to facilitate the efficiency and effectiveness of the ...
openaire   +2 more sources

Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships

, 2018
: Internal controls influence information quality, thus affecting the ability of supply chain partners, who rely on collaborative systems of information sharing, to reliably contract. Using SOX-related internal control assessments as a proxy for internal
A. Bauer, D. Henderson, Dan Lynch
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

The impact of internal audit function characteristics on internal control quality

, 2018
This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality.,Using data gathered from 59 chief audit executives from Tunisian listed companies, this paper uses a regression model to ...
Ahmed Atef Oussii, Neila Boulila Taktak
semanticscholar   +1 more source

International efforts in tobacco control

Seminars in Oncology Nursing, 2003
To review international nursing involvement in tobacco control and discuss opportunities and challenges to enhance nurses' participation in decreasing tobacco-related morbidity and mortality.Published literature and published and unpublished material developed by nurses in their tobacco control initiatives.Worldwide, nurses have been involved in ...
Sarna, L, Chan, S, Bialous, SA, Percival, J   +3 more
openaire   +5 more sources

Internal Control Weaknesses and Acquisition Performance

, 2018
This study examines internal control weaknesses (ICWs) reported under Sarbanes-Oxley (SOX) Section 302 in the context of mergers and acquisitions.
Nancy L. Harp, B. Barnes
semanticscholar   +1 more source

Benefits and Costs of Sarbanes-Oxley Section 404(B) Exemption: Evidence from Small Firms’ Internal Control Disclosures

, 2017
We quantify measurable benefits and costs of exempting firms from auditor oversight of internal control effectiveness disclosures. We measure the benefit of exemption as an aggregate $388 million in audit fee savings from 2007–2014.
Weili Ge, Allison Koester, Sarah E. McVay   +2 more
semanticscholar   +1 more source

Studies without Internal Controls

New England Journal of Medicine, 1984
Sometimes questions of clinical interest can be addressed only by investigations without concurrent controls that are under the supervision of the investigator (internal controls). Such studies nearly always make use of other types of comparisons (external controls), such as historical controls.
Marcia Polansky, Philip W. Lavori, John C. Bailar, Thomas A. Louis   +3 more
openaire   +3 more sources

Corporate Diversification, Institutional Investors and Internal Control Quality

, 2018
This study investigates the relationship between corporate diversification, institutional investors and internal control quality. Using a sample of firms disclosing internal control information from 1999 to 2011, the results show that corporate ...
Guang-Zheng Chen, E. Keung
semanticscholar   +1 more source