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Corporate governance and internal controls over financial reporting in Ugandan MFIs

Nalukenge, Irene; Tauringana, Ven; Ntayi, Joseph Mpeera - In: Journal of accounting in emerging economies : JAEE 7 (2017) 3, pp. 294-317

Persistent link: https://www.econbiz.de/10011779795

Internal standards of economic entity : a tool to improve its accounting system and the way to comply with the requirements of federal law of the Russian Federation "on accounting"...

Kostina, Zinaida Aleksandrovna; Safronova, Galina Petrovna - In: International journal of economics and financial issues … 6 (2016) 2, pp. 131-137

Persistent link: https://www.econbiz.de/10011781598

Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia

Marziana Madah Marzuki; Noor Marini Haji-Abdullah; … - In: Asian Academy of Management journal : AAMJ 24 (2019) 2, pp. 143-167

Persistent link: https://www.econbiz.de/10012426521

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

Financial reporting in Maltese voluntary organisations

Baldacchino, Peter J.; Abela, Matthew; Grima, Simon - In: European research studies 21 (2018) 4, pp. 3-19

Persistent link: https://www.econbiz.de/10012220564

Do CFO outside directorships benefit or harm home firm financial reporting quality?

Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118

Persistent link: https://www.econbiz.de/10014576969

Corporate Accounting Malfeasance and Financial Reporting Restatements in the Post-Sarbanes-Oxley Era

Harris, Peter - 2017

The U.S. Congress passage of the Sarbanes-Oxley Act of 2002 (SOX) was a direct response to the accounting scandals of … restating financial statements. This paper provides an overview of corporate accounting malfeasance, the state of corporate … accounting malfeasance, reasons for its occurrence, comprehensive listings of the types of corporate accounting malfeasance …

Persistent link: https://www.econbiz.de/10012948854

Business Strategy, Internal Control Over Financial Reporting, and Audit Reporting Quality

Bentley-Goode, Kathleen A. - 2017

This study examines whether a company's business strategy is an underlying determinant of the strength of its internal control over financial reporting (ICFR) and auditors' internal control reporting quality. Organizational theory suggests that companies following an innovative “prospector”...

Persistent link: https://www.econbiz.de/10012950717

Integrity of Financial Statements and Forensic Accounting Techniques in Internal Control of Business Organisations

Oyedokun, Godwin - 2016

Persistent link: https://www.econbiz.de/10012980211

Internal Control Over Financial Reporting and Managerial Rent Extraction : Evidence from the Profitability of Insider Trading

Skaife, Hollis Ashbaugh; Veenman, David; Wangerin, Daniel - 2013

This paper examines the association between ineffective internal control over financial reporting and the profitability of insider trading. We predict and find that the profitability of insider trading is significantly greater in firms disclosing material weaknesses in internal control relative...

Persistent link: https://www.econbiz.de/10014177566