Factors Influencing Material Weaknesses in Internal Control Over Financial Reporting in Malaysian Property Companies
نویسندگان
چکیده
منابع مشابه
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 ...
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چکیده ندارد.
15 صفحه اولDoes 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...
متن کاملInternal 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...
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ژورنال
عنوان ژورنال: The Journal of Social Sciences Research
سال: 2019
ISSN: 2413-6670,2411-9458
DOI: 10.32861/jssr.52.559.568