Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence

Voluntary disclosure of internal control and auditor’s attestation: evidence from China

We examine what determines a firm’s decision to disclose a self-assessment report on its internal control (IC) system and to further attain an auditor’s attestation on the report, using a sample of firms from the Shanghai Stock Exchange during the period 2006–2010. We hypothesize and find supporting evidence that the likelihood of having voluntary disclosure of IC self-assessment with an audito...

Risk Management and Internal Control

............................................................................................................................................. I Acknowledgments ............................................................................................................................. II Table of

Usefulness of Industry Risk Factors to Internal Auditors

آفات انباری غلات و طرق مبارزه با آنها storage fests of grain and their control

چکیده ندارد.

Evidence disclosure and verifiability

We explore the notion of “verifiability” by analyzing a simple model of evidence production in contractual relationships with complete information. We characterize implementability in terms of the existence and form of “hard evidence.” We provide results on maximal and minimal evidence production that are, respectively, necessary and sufficient for implementation. We briefly discuss the relevan...