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Social trust and internal control quality : evidence from China
Li, Han - In: International journal of financial research 8 (2017) 2, pp. 92-104
Persistent link: https://www.econbiz.de/10011779584
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Does CFO background affect internal control quality? : Evidence from China
Ge, Yanjing; Xiong, Xiaoyan - In: Emerging markets, finance and trade : EMFT 59 (2023) 12, pp. 3715-3730
Persistent link: https://www.econbiz.de/10014384825
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Is integrated auditing superior to separate auditing? : evidence from China
Dang, Li; Fang, Qiaoling - In: China journal of accounting studies 10 (2022) 3, pp. 345-366
The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing. We analyse a sample of Chinese public companies...
Persistent link: https://www.econbiz.de/10013539110
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Will the narrowing pay gap in Chinese state-owned enterprises improve internal control quality?
Han, Xiaofang; Xu, Hanwen; Zhang, Cheng; Shen, Yuxin; … - In: Emerging markets, finance and trade : EMFT 58 (2022) 12, pp. 3340-3354
Persistent link: https://www.econbiz.de/10013355100
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Effects of internal audit quality on the severity and persistence of controls deficiencies
Mazza, Tatiana; Azzali, Stefano - In: International journal of auditing : IJA 19 (2015) 3, pp. 148-165
Persistent link: https://www.econbiz.de/10011522870
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The SysTrust's framework implementation as an internal control for assuring reliability of AIS and business performance : an integrated approach
Al-Dmour, Ahmad; Abbod, Maysam - In: International journal of accounting and finance 8 (2018) 4, pp. 281-311
Persistent link: https://www.econbiz.de/10012023847
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Supplier internal control quality and the duration of customer-supplier relationships
Bauer, Andrew M.; Henderson, Darren; Lynch, Daniel P. - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 59-82
Persistent link: https://www.econbiz.de/10011880560
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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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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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The financial impact of product recall announcements in China
Zhao, Xiande; Li, Yina; Flynn, Barbara Bechler - In: International journal of production economics 142 (2013) 1, pp. 115-123
Persistent link: https://www.econbiz.de/10009732679