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Business Process Risk Management and Internal Control: A proposed Research Agenda in the context of Compliance and ERP systems
Rikhardsson, Pall; Best, Peter J.; Green, Peter; … - 2006
Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission...
Persistent link: https://www.econbiz.de/10009437903
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Modeling Control Objectives for Business Process Compliance
Sadiq, S. W.; Governatori, G.; Namiri, K. - 2007
Business process design is primarily driven by process improvement objectives. However, the role of control objectives stemming from regulations and standards is becoming increasingly important for businesses in light of recent events that led to some of the largest scandals in corporate...
Persistent link: https://www.econbiz.de/10009447896
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Įmonių vidaus kontrolės sistema transformacijų procese: kūrimas, raida, problemos
Kanapickienė, Rasa - 2009
Rinkos sąlygomis kiekviena įmonė siekia užimti ir išlaikyti geriausią rinkos dalį. Viena iš priemonių tai pasiekti – efektyvi įmonės vidaus kontrolė. Stiprėjant konkurencijai, sparčiai plėtojantis ir keičiantis technologijoms, taip pat sudėtingėjant verslo projektams bei...
Persistent link: https://www.econbiz.de/10009478715
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Internal Control, Enterprise Risk Management, and Firm Performance
Tseng, Chih-Yang - 2007
This dissertation investigates two research questions arising from the regulation of internal controls required by Sarbanes-Oxley Act of 2002 (SOX). The first research question asks whether better internal controls can enhance firm performance? To address this question, the relation between...
Persistent link: https://www.econbiz.de/10009450838
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Changes in Internal Auditing During the Time of the Major US Accounting Scandals
Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005
We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative … greater liquidity risk (i.e., lower current ratios), and (c) industry differences in the change in internal auditing. We … encourage additional research on recent changes in internal auditing, including research in other countries. …
Persistent link: https://www.econbiz.de/10009459081
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Analisis Penerapan Sistem Informasi Akuntansi Pada Pelayanan Rawat Inap Di Rumah Sakit Umum Vina Estetica Medan
Zesenta, Aulia - 2011
Nowdays, the business development of company depend on the advanced information technology awned by company and the skill of human resources in apply the technology. Hospital is a health care institution in addition state or private owned business unit with two role, i.e as social agent and as...
Persistent link: https://www.econbiz.de/10009464422
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Internal audit department characteristics/activities and audit fees : some evidence from Hong Kong firms
Ho, Sandra; Hutchinson, Marion - 2010
may substitute for some substantive external auditing processes and lower monitoring costs. …
Persistent link: https://www.econbiz.de/10009483463
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Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia
Paino, Halil; Ismail, Zubaidah; Smith, Malcolm - 2010
The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of...
Persistent link: https://www.econbiz.de/10009440808
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The determinants of the UK Big Firms Premium
McMeeking, Kevin P.; Pope, Peter F.; Peasnell, Ken V. - 2006
Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a premium on their …
Persistent link: https://www.econbiz.de/10009440943
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The Association between Partnership Financial Integration and Risky Audit Client Portfolios
Hay, David C.; Baskerville, Rachel F.; Qiu, Travis Hui - 2007
This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...
Persistent link: https://www.econbiz.de/10009440945