Purpose –The purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial reporting while helping to reduce or eliminate the material weaknesses (MWs) of internal control over financial reporting...

Purpose The purpose of this paper is to analyze, through an empirical study, the Italian network agreements in order to evaluate how the activities and attitudes of the network managers impact on export intensity. Design/methodology/approach Using the data of a questionnaire survey from 182...

Purpose The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration. Design/methodology/approach In this study, a research methodology based on the multiple case analysis was chosen....

Purpose This paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to...

Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company...

Purpose – The purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial reporting while helping to reduce or eliminate the material weaknesses (MWs) of internal control over financial reporting...

Purpose The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system. Design/methodology/approach This paper aims to highlight how IT controls enable to improve the control environment assessment...