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Influence of company size on accounting information for decision-making of management
Horvat, Tatjana; Mojzer, Jožica - In: Naše gospodarstvo / Our Economy 65 (2019) 2, pp. 11-20
special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …The aim of this paper is to show the importance of accounting information for management, especially in medium … the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads …
Persistent link: https://www.econbiz.de/10012117625
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The role of a company's internal control system in fraud prevention
Dimitrijevic, Dragomir; Milovanovic, Vesna; Stancic, … - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 34-44
The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related...
Persistent link: https://www.econbiz.de/10011551457
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Internal Audit as An Attribute of Management During the Economic Crisis
Susmanschi, Georgiana - In: CES Working Papers 4 (2012) 3, pp. 419-428
Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...
Persistent link: https://www.econbiz.de/10012017016
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Internal control, related party transactions and corporate value of enterprises directly controlled by Chinese central government
Tong, Yan; Wang, Mingzhu; Xu, Feng - In: Journal of Chinese Management 1 (2014) 1, pp. 1-14
State-owned enterprises (SOEs) play a crucial role in China's economy. Those directly controlled by the central government (CSOEs) take leading positions almost in all industries in China. In this paper, we analyse the impacts of internal control quality of CSOEs on related party transactions...
Persistent link: https://www.econbiz.de/10011658430
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The development of an integrated external environment monitoring framework aimed at the internal control of the procurement process of fat and oil companies
Bulgakov, Sergei; Makarenko, Elena - In: Journal of Risk and Financial Management 15 (2022) 2, pp. 1-18
The article deals with the development of methodical recommendations for monitoring the external environment aimed at the internal control of the procurement process in business based on a risk-oriented approach and with the digital techniques used by fat-and-oil industry companies. For research...
Persistent link: https://www.econbiz.de/10013201354
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Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions
Kamaruddin, Muhammad Iqmal Hisham - In: ISRA International Journal of Islamic Finance 12 (2020) 3, pp. 401-417
accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs' operations. Thus, The …
Persistent link: https://www.econbiz.de/10012600433
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Internal control and SMEs' sustainable growth: The moderating role of multiple large shareholders
Wang, Liangcheng; Dai, Yining; Ding, Yuye - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-14
Small and medium enterprises (SMEs) face more risks for sustainable growth due to a lack of resources than large firms in emerging economies. Hence, it is more likely for SMEs to look to risk management for survival in turbulent markets. As a tool of risk management, whether internal control...
Persistent link: https://www.econbiz.de/10012611201
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Does corporate integrity improve the quality of internal control?
Shu, Wei; Chen, Ying; Lin, Bin; Chen, Ying - In: China Journal of Accounting Research 11 (2018) 4, pp. 407-427
Persistent link: https://www.econbiz.de/10012621014
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Can CSR engagement and strong internal control enhance sustainable corporate growth? Evidence from Chinese listed companies
Pasko, Oleh; Zhang, Li; Tkal, Yarmila; Hordiyenko, Mykola; … - In: Pakistan Journal of Commerce and Social Sciences (PJCSS) 15 (2021) 3, pp. 497-521
Adopting agency theory and stakeholder theory,the paper examines the relationship between corporate social responsibility (CSR) and the strength of internal control (IC) alone, as well as combined on the sustainable corporate growth of Chinese listed companies. By examining through regression...
Persistent link: https://www.econbiz.de/10012660923
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Preventional audit: Implementation of SOX control to prevent fraud
Nazarova, Karina; Mysiuk, Viktoriia; Gordopolov, Volodimir - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 1, pp. 293-301
The Euro-integration vector of Ukraine economic development and business in the open economy zone expands the economic and social potential of domestic enterprises and requires the formation of a reliable information environment to ensure the corporate interests of their investors (in the first)...
Persistent link: https://www.econbiz.de/10012703597