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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature

Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147

Persistent link: https://www.econbiz.de/10011947565

Accounting manipulation, peer pressure, and internal control

Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 127-151

Persistent link: https://www.econbiz.de/10012015060

An examination of the perceptions of auditors and chief financial officers of the proposed statement of financial accounting concepts definition of materiality

Du, Ning; McEnroe, John E.; Mindak, Mary - In: Beyond perceptions, crafting meaning, (pp. 25-47). 2019

Persistent link: https://www.econbiz.de/10012203249

Internal control of the public finances in Kosovo : development and the role of its implementation

Veliu, Dribardh; Vokshi, Nexhmie B. - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 395-400

Persistent link: https://www.econbiz.de/10011762282

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

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

Internal control managers' accounting experiences on audit quality : focus on ESG

Kim, Suyon - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-14

The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting …. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a … positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit …

Persistent link: https://www.econbiz.de/10014285274

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

Do adverse opinions on internal control over financial reporting lead to changes in reporting format?

Strawser, Jerry R. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 3, pp. 125-134

Persistent link: https://www.econbiz.de/10015071388