Smarter and Prosperous: Digital Transformation and Enterprise Performance
Systems, 2023 Using manually constructed enterprise digital data from 2012 to 2020, this paper innovatively constructs an enterprise digitalization index to explore its impact on enterprise performance and discusses the potential channels of digitalization on ...
Da Gao +3 more
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Anti-bribery and Corruption Policies in International Sports Governing Bodies
Frontiers in Sports and Active Living, 2021 International Sports Governing Bodies (“ISGBs”) are diverse in their aims but share a need to maintain a reputation of accountability in the eyes of their stakeholders.
Christina Philippou, Tony Hines
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Public Administration Review, 2006 Two recent examinations of management practices in three federal departments provide contemporary evidence of the need to incorporate procedures like those of the Sarbanes‐Oxley Act in the public sector. Although each department established what appeared to be well‐designed internal controls, all lacked sufficient monitoring and assessment of the ...
Nancy Roberts, Philip J. Candreva
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Impact of Forensic Accounting and Corporate Governance on Internal Controls Effectiveness: Moderating Role of Auditor Characteristics [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates the factors enhancing the effectiveness of internal control systems within organizations, recognized as essential mechanisms for risk management and achieving organizational goals.
Shima Shahmohammadi +2 more
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Investigating the Factors Influencing the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities Based on Accrual Accounting [PDF]
حسابداری سلامت, 2017 Introduction: Optimal resource allocating is considered as one of the significant responsibilities of managers so that they need some information and financial reports while information plays a crucial role in this regard.
M Moradi, K Rahimi, N Ghodrati
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A CONCEPTUAL FRAMEWORK OF IT SECURITY GOVERNANCE AND INTERNAL CONTROLS
Asia-Pacific Journal of Information Technology and Multimedia, 2018 The Board and senior management use internal controls and IT risk governance to ensure that the corporation s directives such as security policies, standards, procedures, guidelines, administrative rules and practices at all organizational levels are ...
Nadianatra Musa
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Internal Controls Weakness and Financial Reporting Fraud Likelihood [PDF]
فصلنامه بورس اوراق بهادار, 2021 The purpose of this study was to investigate the relationship between weaknesses in internal controls and the risk of fraud in financial reporting.
saeed jabarzadeh +3 more
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The Role of Performing New Financial System in the Improvement of Internal Controls in Isfahan University of Medical Sciences [PDF]
حسابداری سلامت, 2017 Introduction: Designing and establishing internal controls in the governmental executiveagencies such as hospitals are an inevitable necessity.
S. Ali Ahmadi, S. A. Rahaie
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Emerging Markets Journal, 2021 Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to ...
Cevdet Kızıl +2 more
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Expert Journal of Business and Management, 2023 Internal control systems are an essential component of every organisation, as they are known for their impact on prevention and risk mitigation. However, limited studies examine the nexus between internal control systems and small and medium enterprises (
Lisa NQALA, Tichaona Buzy MUSIKAVANHU
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