...Shu-Miao Lai; Chih-Liang Liu Purpose This study aims to examine whether and how the quality of internal control over financial reporting ( ICFR ) affects banks’ operational efficiency. Design/methodology/approach First, the authors use a two-stage, nonoriented, variable-returns-to-scale slack...

...Qing Hui; Xiaojie Wu Purpose The purpose of this study is to examine the impact of voluntary disclosure of negative corporate social responsibility (CSR) on corporate internal control. While nonfinancial information is gaining importance, little attention has been given to companies...

...Abhijit Barua; Silver Chung; Tian Tian Purpose Prior research finds that auditors often fail to disclose existing material weaknesses in internal controls before they lead to material misstatements. This study aims to investigate whether auditors are aware of such control issues and how...

... about how this premium changes over time. Prior research shows that audit fees increase when internal controls are weak; however, little is known about how Section 404(b) compliance (once control effectiveness is controlled) affects fee changes. This paper addresses these voids in research. Audit...

...Audrey Gramling; Arnold Schneider Purpose This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency. Design/methodology...

...Juanita M. Rendon; Rene G. Rendon Purpose This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s contracting processes and internal controls. Design/methodology/approach This paper...

... address these critical needs of increased reporting accountability and internal controls. Originality/value – The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes...

... requirements related to the audit of these operations. This paper is mainly a response to the second point: Italian Law 262/2005 increases the responsibility of the chief financial officer (CFO) for internal control over financial reporting (ICFR) effectiveness and has led to companies paying more attention...