Výsledky vyhledávání - "INTERNAL CONTROL"

Akademický článek

The impact of auditors creating flowcharts on auditors’ understanding of the flow of transactions and internal control evaluation

Autor: Perols, Rebecca R., Perols, Johan L.

Publikováno v: Managerial Auditing Journal, 2024, Vol. 39, Issue 7, pp. 779-798.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/MAJ-10-2023-4094

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Akademický článek

ChatGPT: how it can support corporate social responsibility

Autor: Zhuang, Xudong, Wu, Yu

Publikováno v: Journal of Business Strategy, 2023, Vol. 45, Issue 6, pp. 386-395.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JBS-05-2023-0089

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Akademický článek

Evaluating the effect of investor culture on internal control reporting and investor perceptions of disclosure credibility

Autor: Mithkal Hmoud Alqaraleh

Publikováno v: Investment Management & Financial Innovations, Vol 21, Iss 4, Pp 314-322 (2024)

Investors expect internal control reports to improve disclosed information credibility by demonstrating effective risk management, compliance, and transparency. Investment culture influences these expectations by shaping risk perception, emphasizing

Externí odkaz: https://doaj.org/article/70db8115088c492087cf62e22f4a90ed

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Akademický článek

Does the internal control system moderate the relationship between organizational justice and spiritual intelligence on potential fraud?

Autor: Rizal Pratama, Nyoman Ardana Putra, Ayudia Sokarina

Publikováno v: New Applied Studies in Management, Economics & Accounting, Vol 7, Iss 4, Pp 125-139 (2024)

This research aims to explain the influence of organizational justice and employees' spiritual intelligence in banks on the potential for fraud, with internal control systems as moderating variables. The method used in this research is asosiatif quan

Externí odkaz: https://doaj.org/article/7f49a5cfc6a14b89b8fcffa4af4df8a5

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