Internal controls as a prevention against financial reporting crime
نویسندگان
چکیده
منابع مشابه
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...
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For a complete list and the full text of the papers in the Trends and Issues in Crime and Criminal Justice series, visit the AIC web site at: Under-reporting of crime to police means not only that police crime records may underestimate the extent of particular crimes but that valuable resources and crime prevention strategies may be aimed at certain crimes because they are reported more frequen...
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The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of t...
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ژورنال
عنوان ژورنال: Revizor
سال: 2018
ISSN: 1450-7005,2620-1461
DOI: 10.5937/rev1882033p