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The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

Utaminingsih, Nanik Sri; Kurniasih, Dini; Sari, Maylia … - In: Cogent business & management 9 (2022) 1, pp. 1-17

This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable. The population is property, real estate,...

Persistent link: https://www.econbiz.de/10014438914

Measuring the level of awareness of COSO internal control standards in metropolitan municipalities in Turkey

Baral, Gokhan; Cakirsoy, Evren - In: Marketing i menedžment innovacij : m&mi 14 (2023) 2, pp. 1-9

Persistent link: https://www.econbiz.de/10014445481

The role of internal control and digital transformation between political connections and financial performance : evidence from China

Zhang, Yue; Pan, Chunxing; Meng, Shu; Wang, Kun - In: Asia Pacific business review 29 (2023) 4, pp. 990-1012

Persistent link: https://www.econbiz.de/10014423710

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

Firm culture and internal control system

Abernethy, Margareth A.; Li, Wei; Zhang, Yunyan; Shi, … - In: Accounting and finance 63 (2023) 3, pp. 3095-3123

Persistent link: https://www.econbiz.de/10014375247

How does internal control affect bank credit risk in Vietnam? : a Bayesian analysis

Hai Nam Pham - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 873-880

Persistent link: https://www.econbiz.de/10012692583

Internal control structures and financial performance : evidence from listed companies in Nigeria's South-West Region

Eniola, Abiodun Anthony; Tonade, Abiola Mukaila; … - In: Accounting and taxation review : A&TR 5 (2021) 2, pp. 79-103

Persistent link: https://www.econbiz.de/10012696068

The relationship between internal control and credit risk : the case of commercial banks in Vietnam

Nguyen Kim Quoc Trung - In: Cogent business & management 8 (2021) 1, pp. 1-17

This study examines whether the agency problem regarding credit risk is a useful corporate governance mechanism for controlling credit risk. For this purpose, we estimate the impact of internal control and agency problems on credit risk in commercial banks in Vietnam from 2009 to 2018. First, in...

Persistent link: https://www.econbiz.de/10012661269

Does competency, commitment, and internal control influence accountability?

Hardiningsih, Pancawati; Udin, Udin; Masdjojo, Greg N.; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 4, pp. 223-233

Persistent link: https://www.econbiz.de/10012667531

The impact of internal control systems on corporate performance among listed firms in Ghana : the moderating role of information technology

Tetteh, Lexis Alexander; Kwarteng, Amoako; Aveh, Felix Kwame - In: Journal of African business 23 (2022) 1, pp. 104-125

Persistent link: https://www.econbiz.de/10012821568