Factors Influencing Material Weaknesses in Internal Control Over Financial Reporting in Malaysian Property Companies

Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics

Internal controls play a vital role in prevention of fraud. Internal controls reduce the opportunities for committing fraud. According to information symmetry theory, internal control disclosure the solution is to examine the role of management accountability.  To investigate the subject, based on the probit regression model the data related to the variables is analyzed the period from 2013 to ...

an investigation on influencing factors on tourists shopping attitude of iranian handmade carpet in isfahan

چکیده ندارد.

Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management

We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventoryrelated material weaknesses in internal control over financial reporting and firms’ inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more like...

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

A Model for Investigating Internal Control Weaknesses