Global ETD Search
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Showing 1 to 3 of 3 for “"ICFR"”.
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AUDIT COMMITTEE OVERSIGHT OF INTERNAL CONTROL OVER FINANCIAL REPORTING
… internal control over financial reporting (ICFR). Specifically, I explore audit committee processes within five fundamental internal control components: control environment, risk assessment, control activities, information and communication, and monitoring (COSO, 2013). I consider agency …
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Unintended Consequences of Internal Controls Over Financial Reporting
… controls over financial reporting requirements (ICFR) enacted as part of the Sarbanes-Oxley Act of 2002 on the judgment and decision making of corporate tax executives. Prior research indicates that companies with disclosed material weaknesses in internal controls face significant capital-markets …
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Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial
… on internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of ICFR issue classifications and the importance of appropriate classification due to the potential impact on audit quality, combining knowledge from different perspectives is likely …