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Blockchain technology adoption and accounting information quality
Fang, Bin; Liu, Xinming; Ma, Chen; Zhuo, Yusang - In: Accounting and finance 63 (2023) 4, pp. 4125-4156
Persistent link: https://www.econbiz.de/10014477056
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Accounting information system underpinning quality financial reporting
Jablan Stefanović, Radmila; Knežević, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 4, pp. 361-375
Persistent link: https://www.econbiz.de/10010458717
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The effect of different levels of internal control over financial reporting regulation on the quality of accounting information : evidence from Korea
Oh, Kwangwuk; Choi, Wooseok; Jeong, Seok Woo; Pae, Jinhan - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 4, pp. 412-442
Persistent link: https://www.econbiz.de/10010411597
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Internal control managers' accounting experiences on audit quality : focus on ESG
Kim, Suyon - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-14
The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting …. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a … positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit …
Persistent link: https://www.econbiz.de/10014285274
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Managing a shower of silver : accounting, control and audit at the Great Exhibition : 1851
Walker, Stephen P. - In: Accounting history : journal of the Accounting History … 28 (2023) 3, pp. 390-413
Persistent link: https://www.econbiz.de/10014382347
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Business strategy, internal control over financial reporting, and audit reporting quality
Bentley-Goode, Kathleen A.; Newton, Nathan J.; … - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 49-69
Persistent link: https://www.econbiz.de/10011789827
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Big tech, cloud computing, and accounting
Schoenfeld, Jordan - 2021
Persistent link: https://www.econbiz.de/10012501351
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Considerations regarding the assurance and guarantee of the quality of the accounting information
Budacia, Lucian Constantin Gabriel; Budacia, Elisabeta … - In: Romanian economic and business review 17 (2022) 2, pp. 16-23
Persistent link: https://www.econbiz.de/10013530977
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Value relevance of voluntary internal control certification : an information asymmetry perspective
Garg, Mukesh - In: Australian journal of management 42 (2017) 4, pp. 527-559
Persistent link: https://www.econbiz.de/10011819062
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Board independence, internal information environment and voluntary disclosure of auditors' reports on internal controls
Sun, Ye; Yi, Yang; Lin, Bin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 145-161
When there is high information asymmetry between directors and managers, independent directors do not have enough information to perform their functions. Only when faced with a good internal information environment can such directors acquire enough information to provide advice and monitor...
Persistent link: https://www.econbiz.de/10011825231