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Quo vadis, internal auditing? : a vision for internal auditing in 2030

Jokipii, Annukka; Rautiainen, Antti - In: International journal of auditing : IJA 28 (2024) 1, pp. 170-184

Persistent link: https://www.econbiz.de/10014468801

Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?

Musah, Alhassan; Padi, Abigail; Okyere, Bismark; … - In: Cogent business & management 9 (2022) 1, pp. 1-19

The study examined the effect of the major component of an internal control system according to the COSO framework on the financial performance of SMEs registered with the Association of Ghana Industries (AGI) in Ghana. The study further examined the moderating role of corporate governance...

Persistent link: https://www.econbiz.de/10014444496

Real earnings management : a review of the international literature

Habib, Ahsan; Ranasinghe, Dinithi; Wu, Julia Yonghua; … - In: Accounting and finance 62 (2022) 4, pp. 4279-4344

Persistent link: https://www.econbiz.de/10013468250

When does the internal audit function enhance audit committee effectiveness?

Jaggi, Jacob - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 329-359

Persistent link: https://www.econbiz.de/10014290329

Associations among the five components within COSO internal control-integrated framework as the underpinning of quality corporate governance

Rae, Kirsten; Sands, John; Subramaniam, Nava - In: Australasian accounting business and finance journal : AABF 11 (2017) 1, pp. 28-54

Persistent link: https://www.econbiz.de/10011919176

Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman

Rehman, Ali; Fathyah Hashim - In: Business systems research : a system view accross … 11 (2020) 1, pp. 16-30

Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units....

Persistent link: https://www.econbiz.de/10012215631