.... 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...

... the effectiveness of control systems designed to enhance accountability. © MCB UP Limited 2003 Trust Control Corporate governance Internal control Internal auditing Within the literature, trust is described as interpersonal and impersonal. Interpersonal trust is something which is essentially...

... and the board or management team of a subsidiary. © MCB UP Limited 2003 Corporate governance Internal control Delegation As multinational corporations are sometimes built from a large number of separately incorporated firms, which may have a one or a two tier board, a practical question...

... executive management (with some such companies unexpectedly collapsing in recent years). Corporate governance Internal control Ethics Directors Shareholders Remuneration 1. (1) They should have adequate resources and authority to discharge their responsibilities. 2. (2) They should...