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The effect of internal control and corporate social responsibility on conditional accounting conservatism : evidence from France

Boulhaga, Mounia; Elbardan, Hany; Elmassri, Moataz - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 228-241

Persistent link: https://www.econbiz.de/10014279503

Association between foreign background of executives and firm goodwill impairment risk

Su, Wunhong; Wang, Chunlin; Su, Zhong-qin - In: Bulletin of economic research 76 (2024) 1, pp. 223-250

Persistent link: https://www.econbiz.de/10014482909

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

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

Large shareholders' tunneling and stock price crash risk

Liang, Shangkun; Jiang, Yanfeng; Yu, Junli; Xu, Wei - In: China journal of accounting studies 9 (2021) 4, pp. 469-489

Tunnelling by large shareholders is a problem representative of ownership concentration. Large shareholders may interfere with a firm's information disclosure to support their tunnelling behaviour, causing a high stock price crash risk. Using listed companies in China from 2001 to 2019 as a...

Persistent link: https://www.econbiz.de/10013359072

NGO legitimacy and financial transparency : towards a multilevel governance direction

Saber, Agatha Michael; Sassine, Mario Edmond - In: EuroMed journal of management : EMJM 4 (2022) 4, pp. 270-297

Persistent link: https://www.econbiz.de/10014230230

Reflections on internal control and internal audit roles for ensuring financial transparency toward Lebanese NGOs financial donors

Saber, Agatha Michael; Sassine, Mario Edmond - In: EuroMed journal of management : EMJM 4 (2022) 3, pp. 186-198

Persistent link: https://www.econbiz.de/10013326366

An analysis of practices of internal controls in small and medium enterprises in Albania

Cika, Nertila - In: The journal of accounting and management : JAM 7 (2017) 3, pp. 87-97

Small and medium enterprises currently represent the major part of economic activities throughout the world. In Albania, they represent the largest proportion of all types of enterprises, providing a lot of opportunities for employment. Mechanisms of internal control are a tool and a way of...

Persistent link: https://www.econbiz.de/10011801988

Effects of internal control, corporate governance, organizational culture, and management audit on managerial performance : evidence from Indonesia

Ibrahim, Meimoon - In: International journal of economic perspectives : IJEP 11 (2017) 3, pp. 1826-1832

Persistent link: https://www.econbiz.de/10012211869

Considering the Control Legacy-K (CLK) framework to serve as a basis for a measuring instrument to assess the control environment of non-JSE listed business entities

Bruwer, Juan-Pierré; Fourie, Houdini; Beck, Tracy - In: Expert journal of business and management 7 (2019) 2, pp. 271-279

Persistent link: https://www.econbiz.de/10012139499