Journal Article10.1016/J.ACCLIT.2018.03.002
Internal control in accounting research: A review
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TL;DR: In this paper, the authors review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors, and financial analysts.
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About: This article is published in Journal of Accounting Literature. The article was published on 01 Jun 2019. The article focuses on the topics: Audit committee & Audit.
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Citations
Internal control through the lens of institutional work: a systematic literature review
Oliver Henk
- 01 Sep 2020
TL;DR: In this paper, the authors present an aggregated understanding of the term internal control, which can therefore significantly supplement the efforts of practitioners and regulators to implement internal control procedures that add value for the corporate governance of organizations.
Internal control reporting and cost of bond financing: Evidence from China
Kun Tracy Wang,Yue Wu,Kin-Yip Ho +2 more
TL;DR: Li et al. as mentioned in this paper examined how internal control reporting (ICR) affects firms' bond cost and found that during the voluntary ICR period, bondholders only reward voluntary disclosers perceived as having higher quality of ICR and internal control systems.
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Internal Control Quality, Disclosure and Cost of Equity Capital: The Case of an Unregulated Market
TL;DR: In this article, the authors examined the direct effect of internal control quality (ICQ) on cost of equity capital and whether ICQ has a moderating effect on the association between voluntary disclosure and costs in an emerging market (Egypt).
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Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)
Quang Vu,Nguyen Thi Thuy Nga +1 more
TL;DR: In this paper, the authors investigated whether firms can use internal control (IC) systems as a means to promote firm profitability, and they found that implementing ICs does improve firm profitability.
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Convergent Insights for Sustainable Development and Ethical Cohesion: An Empirical Study on Corporate Governance in Romanian Public Entities
TL;DR: In this paper, the authors analyze the relevance of and the interdependencies between financial governance assessment indicators and income efficiency with synergetic effects on sustainable development and social cohesion, offering a distinct contemplation on errors in governance and financial reporting.
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TL;DR: In this paper, the authors suggest a new measure of one aspect of the quality of working capital accruals and earnings, i.e., the ability to shift or adjust the recognition of cash flows over time so that t...