Similar Search Results

Investigating budgeting process and budgetary control system within organizations : a study with reference to Indian listed companies and financial institutions

Kaab, Alireza; Anzer, R. N. - In: Iranian journal of finance 7 (2023) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10014249507

Earinings Management : Emerging Insights in Theory, Practice, and Research

Ronen, Joshua - 2008

Persistent link: https://www.econbiz.de/10013518385

Is integrated auditing superior to separate auditing? : evidence from China

Dang, Li; Fang, Qiaoling - In: China journal of accounting studies 10 (2022) 3, pp. 345-366

The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing. We analyse a sample of Chinese public companies...

Persistent link: https://www.econbiz.de/10013539110

Human capital management accounting issues for SOX compliance with Basel III final framework operational risk standards

Koeplin, John P.; Lélé, Pascal - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 9-20

Persistent link: https://www.econbiz.de/10014279392

Earnings management : emerging insights in theory, practice, and research

Ronen, Joshua (contributor) - 2007

Address the questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? And how will the interaction among management, boards of directors, investors, employees, suppliers,...

Persistent link: https://www.econbiz.de/10014274982

The impact of the Sarbanes-Oxley Act on the integrity of financial reporting : was it meritorious?

Bajra, Ujkan Q.; Aliu, Florin; Krasniqi, Armand; Fejza, Ejup - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 184-196

Persistent link: https://www.econbiz.de/10014336509

The ICFR process : perspectives of accounting executives at large public companies

Maksymov, Eldar; Pickerd, Jeffrey; Wilks, T. Jeffrey; … - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1671-1703

Persistent link: https://www.econbiz.de/10014456784

Accounting and the global economy after Sarbanes-Oxley

Garner, Don E. - 2015

pt. 1. The general frame of reference -- pt. 2. Some specific issues facing accounting and auditing practice -- pt. 3 …

Persistent link: https://www.econbiz.de/10014499626

The Sarbanes-Oxley Act : Deterrent or Aid to Finance and Accounting Outsourcing?

Desai, Renu; McGee, Robert W. - 2009

The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002 … requirements of the Act. This article examines the effect the Sarbanes-Oxley Act has had on the outsourcing of accounting services … and data control and security issues that result from outsourcing accounting services. The authors report on interviews …

Persistent link: https://www.econbiz.de/10014045908

Effect of accounting information and communication control on financial performance of Sacco's in Kenya

Wamukota, Mackline; Ondiek, Benedict Alala; Musiega, Maniagi - 2022

Persistent link: https://www.econbiz.de/10013503679