.... Furthermore, this research investigates the moderating impact of governance heterogeneity, including CEO power and corporate internal control (INT) mechanisms. Design/methodology/approach This study used fixed effect estimation with robust standard errors to examine the relationship between digital...

...Mohammad Q. Alshhadat; Krayyem Al-Hajaya Purpose The purpose of this paper is to analyse the effect of the COVID-19 pandemic on corporate governance and internal control in general. In addition, this paper attempts to develop a new corporate governance model that flexibly addresses conditions like...

...Ilse Maria Beuren; Vanessa Noguez Machado; Alexsson Jr Dall Agnol Purpose The perception of the relevance of risk management reports and the system of internal controls permeates the risk management of multinational companies. Shedding light on perceived relevance, on the one hand, can serve...

...Andreas Koutoupis; Michail Pazarskis; George Drogalas Purpose The purpose of this paper is to examine the role of internal audit with respect to Auditing Corporate Governance Statements based on a practical approach. Moreover, it examines the application of internal control best practices...

... represent, for any organization, a good way to achieve the objectives of internal control and risk management and, more generally, corporate governance. Findings – The paper identifies some gaps in the COSO ERM and illustrates how the COBIT framework facilitates the implementation of an adequate...

... Various components of the Sarbanes‐Oxley Act of 2002 are explored in detail, predominantly those dealing with corporate governance and internal controls. Discussions with practicing certified public accountants along with opinions from other professionals in the investing community are used to gain...

..., that he or she will proactively seek to protect our position, thus reducing our vulnerability. © MCB UP Limited 2003 Trust Control Corporate governance Internal control Internal auditing Lenin is alleged to have said that while trust is good, control is better, yet, in the current...

... and divisions are salaried managers who are answerable to a superior. This is quite different from the position of a member of a legal board. Corporate governance Internal control Delegation As multinational corporations are sometimes built from a large number of separately incorporated firms...

... influenced the Cadbury Report and the “Sons of Cadbury” the most recent and most significant being the recent Turnbull Report. This impacts much more on grass roots practices than the others, and its messages therefore need to be absorbed into training courses. Corporate governance Internal control...