Similar Search Results

The impact of internal control on firm's risk and performance

Lin, Yu-En; Chih, Hsiang-Hsuan; Tang, Chia-Hsien; … - In: Annals of financial economics 10 (2015) 2, pp. 1-18

Persistent link: https://www.econbiz.de/10011408561

Admitting mistakes : home country effect on the reliability of restatement reporting

Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240

Persistent link: https://www.econbiz.de/10011295562

Do negative corporate social responsibility events signal financial misreporting? : empirical finding from Taiwan

Chen, Ching-Lung; Wang, Hann-Pyng; Fan, Hung-Shu; Chiu, … - In: Review of Pacific Basin financial markets and policies 24 (2021) 1, pp. 2150004-1-2150004-43

Persistent link: https://www.econbiz.de/10012627755

Earnings management, related party transactions and corporate performance : the moderating role of internal control

Zimon, Grzegorz; Appolloni, Andrea; Tarighi, Hossein; … - In: Risks : open access journal 9 (2021) 8, pp. 1-26

The primary purpose of this study is to investigate the impacts of earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims to examine the moderating role of internal control weakness (ICW) in the...

Persistent link: https://www.econbiz.de/10012612390

The relationship between CFO qualifications and internal control weakness

Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - In: Financial internet quarterly 18 (2022) 2, pp. 21-29

This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting back- ground, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this...

Persistent link: https://www.econbiz.de/10013252657

Internal control weakness and the asymmetrical behavior of selling, general, and administrative costs

Kim, Jeong-bon; Lee, Jay Junghun; Park, Jong Chool - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 259-292

Persistent link: https://www.econbiz.de/10012794276

Corporate governance and aarnings quality in China : three empirical studies

Xie, Dongfeng - 2020

Persistent link: https://www.econbiz.de/10012418282

Family entrenchment and internal control: evidence from S&P 1500 firms

Chen, Xia; Feng, Mei; Li, Chan - In: Review of accounting studies 25 (2020) 1, pp. 246-278

Persistent link: https://www.econbiz.de/10012231029

Does mandatory disclosure of internal control weaknesses affect corporate financing decisions?

Gao, Xinghua; Jia, Yonghong; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 3, pp. 581-606

Persistent link: https://www.econbiz.de/10012231156

Board independence and internal control weakness : evidence from SOX 404 disclosures

Chen, Yangyang; Knechel, W. Robert; Marisetty, Vijaya … - In: Auditing : a journal of practice & theory 36 (2017) 2, pp. 45-62

Persistent link: https://www.econbiz.de/10011702183