Search Results - subject:"COSO"

Female board members, financial constraints, and internal control quality : new insights following COSO's 2013 framework

Ebaya, Ahmad; Qin, Xuezhi; Elsayed, Mohamed - In: Economics letters 234 (2024), pp. 1-5

Persistent link: https://www.econbiz.de/10015066388

Measuring the level of awareness of COSO internal control standards in metropolitan municipalities in Turkey

Baral, Gokhan; Cakirsoy, Evren - In: Marketing i menedžment innovacij : m&mi 14 (2023) 2, pp. 1-9

Persistent link: https://www.econbiz.de/10014445481

A need for assurance : do internal control systems integrate environmental, social, and governance factors?

Harasheh, Murad; Provasi, Roberta - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 384-401

Persistent link: https://www.econbiz.de/10014245829

Adoption of the COSO methodology for internal Sharīʿah audit

Bouheraoua, Said; Fares Djafri - In: ISRA international journal of islamic finance : an … 14 (2022) 2, pp. 221-235

framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and explore the extent to … assist in exploring the framework of COSO methodology and the extent to which it can be adopted by IFIs. Findings The … adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable …

Persistent link: https://www.econbiz.de/10013382223

The impact of board of directors and Islamic Shariah on company internal control : evidence from Jordan

Amayreh, Ibrahim; Ananzeh, Husam; Bugshan, Abdullah - In: International journal of economics and financial issues … 14 (2024) 1, pp. 39-51

Persistent link: https://www.econbiz.de/10014567071

Disclosure of auditor risk assessments in expanded audit reports

Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette - In: Journal of applied accounting research 25 (2024) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014505964

Three lines model paradigm shift : a blockchain-based control framework

Brender, Nathalie; Gauthier, Marion; Morin, Jean-Henry; … - In: Journal of applied accounting research 25 (2024) 1, pp. 149-170

Persistent link: https://www.econbiz.de/10014506031

Audit partners' role in material misstatement resolution : survey and interview evidence

Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333

Persistent link: https://www.econbiz.de/10014483575

Relational contracting theory and internal audit : chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

Vafaei, Elnaz; Singh, Hajinder; Scully, Glennda; … - In: International journal of auditing : IJA 28 (2024) 1, pp. 24-43

Persistent link: https://www.econbiz.de/10014468777

Quo vadis, internal auditing? : a vision for internal auditing in 2030

Jokipii, Annukka; Rautiainen, Antti - In: International journal of auditing : IJA 28 (2024) 1, pp. 170-184

Persistent link: https://www.econbiz.de/10014468801

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