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Keywords: Internal control
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (4): 334–352.
Published: 05 November 2024
...Zhiqiang Liu; Saidatunur Fauzi Saidin; Mohammad Noor Hisham Osman Purpose The purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market. Specifically, it examines the effect of IC on earnings response coefficients...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (4): 425–435.
Published: 24 July 2023
...Hafiez Sofyani; Zakiah Saleh; Haslida Abu Hasan Purpose This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality. Design/methodology/approach The study employed...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2022) 7 (2): 195–207.
Published: 03 December 2021
...Manale Abdo; Khalil Feghali; Mona Akram Zgheib Purpose This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies. Design/methodology/approach The goal of this study is to decide whether there is a connection...
