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Is SOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits?

Fan, Yangyang; Li, Chan; Raghunandan, K. - In: Auditing : a journal of practice & theory 36 (2017) 3, pp. 71-89

Persistent link: https://www.econbiz.de/10011752555

COSO 2013 : aligning internal controls and principles

Dickins, Denise; Fay, Rebecca G. - In: Issues in accounting education 32 (2017) 3, pp. 117-127

Persistent link: https://www.econbiz.de/10011746132

A mixed methodology to view internal audits internal control functioning

Ackermann, Christo - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 302-311

Persistent link: https://www.econbiz.de/10011780908

The association between human resource investments in the internal accounting control system and non-audit fees : evidence from South Korea

Hwang, Kook Jae; Kang, Pyung Kyung; Jung, Dong Jin - In: International journal of trade and global markets 14 (2021) 2, pp. 97-106

Persistent link: https://www.econbiz.de/10012534725

The effects of decision-aid design on auditor performance in internal control evaluation tasks

Murthy, Uday S.; Wheeler, Patrick R. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 95-113

Persistent link: https://www.econbiz.de/10011976956

Information technology controls quality and audit fees : evidence from Italy

Mazza, Tatiana; Azzali, Stefano - In: Journal of accounting, auditing & finance 33 (2018) 1, pp. 123-146

Persistent link: https://www.econbiz.de/10011805539

The relationship between internal control and internal audit recommendations

Alzeban, Abdulaziz - In: Spanish journal of finance & accounting : the official … 48 (2019) 3, pp. 341-362

Persistent link: https://www.econbiz.de/10012176437

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Persistent link: https://www.econbiz.de/10013355414

Internal audit : a case study of impact and quality of an internal control audit

Christensen, Leif - In: International journal of auditing : IJA 26 (2022) 3, pp. 339-353

Persistent link: https://www.econbiz.de/10013329798

Don't make me look bad : how the audit market penalizes auditors for doing their job

Cowle, Elizabeth N.; Rowe, Stephen P. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 205-226

Persistent link: https://www.econbiz.de/10013332633