Results 351 to 360 of about 22,598,976 (383)

Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations

, 2018
This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency.,A behavioral ...
Audrey A. Gramling, A. Schneider
semanticscholar   +1 more source

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form.

, 2016
During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has generally provided evidence in support of these regulations and suggests that a more independent and expert audit committee is more ...
Ling Lei Lisic, T. L. Neal, I. Zhang, Yan Zhang   +3 more
semanticscholar   +1 more source

Internal Control

2008
Publisher Summary Internal control is one of the main elements in the management of risk, along with the transfer of risk to third parties, the sharing of risk, and contingency planning. The risks that any entity faces will inevitably change as the business develops and the environment in which it operates evolves.
Glynis D Morris, Patrick Dunne
openaire   +2 more sources

Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality

, 2017
SUMMARY: This study examines whether a company's business strategy is an underlying determinant of the strength of its internal control over financial reporting (ICFR) and auditors' internal control reporting quality.
Kathleen A. Bentley-Goode, Nathan J. Newton, Anne M. Thompson   +2 more
semanticscholar   +1 more source

The effect of employee treatment policies on internal control weaknesses and financial restatements

, 2016
: This study investigates the role of employment policies in reducing internal control ineffectiveness and financial restatements. We provide new evidence that employee treatment policies are an important predictor of ineffective internal control.
Jun Guo, Pinghsun Huang, Yan Zhang, Nan Zhou   +3 more
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

Privatization, internal control, and internal regulation

Journal of Public Economics, 1988
Abstract This paper develops a theory of the privatization of public enterprises. The relevant decisions are modelled as a three-stage process: internal control, internal regulation, and privatization. Privatization is a move from an overcontrolled public firm to an overcontrolled private firm.
Dieter Bös, Wolfgang Peters
openaire   +2 more sources

Internal Control Considerations

2019
Another aspect of the blockchain and cryptocurrency conversation, especially as it pertains to the financial services, that is important to have in a comprehensive way is the discussions around the internal controls necessary for further adoption. It is true that the conversation and analysis that normally surround internal controls may not be one that
openaire   +2 more sources

Internal Control Information Disclosure and Corporate Governance: Evidence from an Emerging Market

, 2016
Purpose – The purpose of this study is to increase our understanding of the impact of corporate governance factors on the disclosure of internal control information by firms in Ghana.
B. Agyei-Mensah
semanticscholar   +1 more source

Internal Control Weaknesses and Financial Reporting Fraud

, 2017
SUMMARY: This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence on this ...
D. Donelson, Matthew S. Ege, John M. McInnis   +2 more
semanticscholar   +1 more source