Pharmacy Internal Controls: A Call for Greater Vigilance during the COVID-19 Pandemic [PDF]
Pharmacy, 2020 For businesses that store physical goods, managing product inventories and financial cost accounting controls are critical. Pharmacies are under considerable scrutiny, due to the nature of their merchandise, making internal controls even more vital.
Andrew N. Mason
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Investigating the effective factors on management internal controls applying [PDF]
Management Science Letters, 2012 Information technology plays an important role on increasing internal control in many organizations. In this paper, we present an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high ...
Ahmad Ahmadkhani +2 more
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Internal controls for risk management: perception of auditors and managers
Revista Ambiente Contábil, 2022 Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies. Methodology: The research is descriptive and qualitative.
Isadora Marques dos Santos +5 more
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Zhongguo shuxue zazhi, 2023 Objective To explore the significance of blending internal controls by automatic sample processing instruments in the enzyme linked immunosorbent assay (ELISA). Methods The internal controls were vortexed and mixed before the test, and then were added to
Jing GAO, Jianhuai JIN, Youshan XU
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The role of corporate culture and ethical environment in directing individuals’ behavior [PDF]
Problems and Perspectives in Management, 2018 This study is aimed at verifying the conception that a strong corporate culture supported with a positive ethical environment is central for directing and guiding the behavior of individuals toward achieving organizational objectives.
Tarek R. Y. Abu Arrah +2 more
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Developing the Audit Quality Measurement Model Using Structural Equation Modeling [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The purpose of the present study is to investigate the factors affecting audit quality. For this purpose, the concepts of audit quality were extracted using the proposed conceptual model.
Alireza Aghaie Ghehie +2 more
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Audit Committee Chair’s Geographic Distance and Earnings Quality [PDF]
E3S Web of Conferences, 2023 This paper empirically examines the relationship between the geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai and Shenzhen from 2007 to 2018 as samples.
Niu Zhiqi, Lin Rongyu, Occeno Lilybelle
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Imperative of revisiting the operational risk control architecture in public sector banks (PSBs) in India: a qualitative analysis [PDF]
Banks and Bank Systems, 2019 The banking sector in India has contributed to economic growth, parity and equity while equally keeping focus on profit and social objectives. The successive prudential and regulatory reforms introduced in the banking sector have made it more robust and ...
A. Shivakanth Shetty +3 more
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The impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2016 The purpose of this study is to examine the impact of Audit Committee Quality (ACQ) on achieving Internal Control over Financial Reporting (ICOFR) in short run.
ameneh bazrafshan
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Management equity incentives and corporate tax avoidance: Moderating role of the internal control
Frontiers in Psychology, 2023 IntroductionUnder the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and
Xie Wenwu +4 more
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