The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper...

We investigate whether customer satisfaction, measured by product ratings on Amazon.com, is associated with ineffective internal control over financial reporting. Internal control weakness will likely corrupt the information environment, compromise coordination, and divert corporate resources...

We consider how corporate environmental, social, and governance (ESG) performance relates to the strength of the internal control environment. The transparent reporting hypothesis predicts that high ESG performance signals ethical decision making and/or strong financial performance, both of...

Public sector organizations have been facing a dynamic environment and the shift in global economic pressure, while serving the public with new and/or better services under limited budgets. Organizational innovation is believed to be able to encourage increased organizational performance. Based...

Using a panel of Chinese listed commercial banks from 2007 to 2021, this paper studies the impact of internal control on bank liquidity creation. We find an inverted U-shaped relation between internal control and bank liquidity creation. This effect operates through bank credit risk, shadow...

PurposeThe aim of the paper is to investigate the associations between hedge fund activism and corporate internal control weaknesses.Design/methodology/approachIn this paper, the authors identify hedge fund activism events using 13D filings and news search. After matching with internal control...

Enterprises have accelerated the pace of digital construction in the digital economy and post-epidemic era. Prior literature demonstrates the positive effects of digital transformation on firm performance and capital market performance. This paper aims to explore the mechanism of digital...