Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 59 for “"Internal Controls"”.
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Unintended Consequences of Internal Controls Over Financial Reporting
<p>This study investigates the impact of internal 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 …
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Users' perspective on the relationship between internal controls and key constructs
… perspective on the level of influence that internal controls had on the levels of trust, employee engagement, employee performance, and organization performance. The relationship between the level of implementation of internal controls with the level of trust that employees have for their …
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The development of PCR internal controls (PICs) for forensic DNA analysis
… monitoring is restricted to the use of exogenous controls, which are unable to identify issues associated with individual samples. To address this limitation, four PCR Internal Controls (PJC5) i.e. two Internal Amplification Controls (IACs) and two Internal Non-Amplifiable Control (INAC5), to be …
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Are voluntary internal controls-related audit report disclosures informative in IPOs?
… to assess the quality of an IPO company’s internal controls, which affect the quality of management-provided financial information, without an opinion on internal controls effectiveness from management or the external auditor. When not engaged to opine on the effectiveness of internal …
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The effectiveness of internal controls on the management of internally generated funds at the university teaching hospital.
While there exist internal controls in the public health institutions in Zambia, several inconsistencies; violation of established financial management guidelines and procedures, contracts and services are not being rendered in accordance to set-out procedures, cost overruns due to delays in …
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The effectiveness of internal controls on the management of internally generated funds at the university teaching hospital.
While there exist internal controls in the public health institutions in Zambia, several inconsistencies; violation of established financial management guidelines and procedures, contracts and services are not being rendered in accordance to set-out procedures, cost overruns due to delays in …
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A Post-Sarbanes-Oxley Implementation Evaluation of Internal Control Effectiveness Judgments
… of information on their evaluation when making internal control effectiveness judgments. The Sarbanes-Oxley Act (SOX) requires a new mindset for individuals that have responsibility for the internal controls in place at an organization. SOX requires both auditors and management to evaluate the …
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An assessment of the effectiveness of internal control practices: A case study of the Roads Contractor Company (RCC)
… whether the Roads Contractor Company Ltd’s internal controls are adequate in processing procurement requirements and to establish the extent to which internal control systems over the procurement cycle affects its operations and financial performance. The study could have covered widely but …
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The Effect of Nondiagnostic Information on Internal Auditor Skepticism: Capturing the Dilution Effect
<p>Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the …
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The Governance of Long-Term Investing in Knowledge Creation - Novel Control Mechanisms for Reducing Managerial Myopia and Increasing Growth in Organizations
… research on corporate governance and corporate internal controls has identified the balancing controls for reducing managerial myopia, but it has focused on top management. There is a lack of understanding of how managerial myopia can be curbed at lower organizational levels. This dissertation …
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Controle interno e estoques: um estudo em restaurante selfservice e à la carte na cidade de João Pessoa - PB
The research aims to analyze the internal controls on the stocks of two restaurants, located in the city of João Pessoa-PB. Internal control corresponds to a set of measures and processes that aims to provide greater efficiency, reduce costs and maintain internal organization in the company. …
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Internal Control in Automated Data Processing
The need for internal control of the business organization has been recognized for many years. Various methods and procedures are in effect in the American business enterprise to satisfy this need. In the early 1950's, American business experienced the coming of the "Electronic Age" - a revolution …
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Investigating the impact of internal control on financial performamce at the Namibia Student Financial Assistance Fund
… this research was to investigate the impact of internal controls on financial performance at the Namibia Student Financial Assistant Fund. The regulation and institutional framework have improved significantly over the years and define internal control as all the policies and procedures adopted …
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The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments
<p>This study examines the effects of internal audit reports issued to external stakeholders (the public) and internal audit reporting relationship types on internal auditors’ judgments. I use a 4 x 2 between-subjects experiment and practicing internal auditors as participants. I manipulate …
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An Examination of the Audit Implications of Third-Party Risk
… are more likely to suffer from low quality internal controls, to experience a cybersecurity incident, or to pay higher fees to their external auditor. The results do not show an association between my measure of third-party risk and the likelihood that a company reports a problem with …
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The Determinants and Consequences of Disclosure Committee Adoption
… find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees. In consequences analyses, using a propensity score matched control sample and a difference-in-differences research design, I …
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Procedimentos de controle interno em micro e pequenas empresas na cidade de João Pessoa-PB
… paper aims to identify the applicability of the internal control procedures in micro and small companies assisted by an accounting firm headquartered in the city of João Pessoa-PB. To achieve this objective, a questionnaire adapted from the study by Ferreira (2013), organized by the perspectives …
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Automotive industry marketing channels : conflicts and solutions
… in the dynamic market, OEMs need to develop good internal controls and a more scientific approach in adjusting dealer marketing target. In this paper, current channel marketing status in automotive industry will be introduced, conflicts in the marketing channel cooperation will be identified, …
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Analysis Of Infrastructure Investments And Jobs Act, Federal Compliances, Issues And Determining A Framework Of Resources For Compliance Management
… seminars indicated the lack of development of internal controls regarding federal compliance requirements by local public agencies and non-conventional grant recipients have hampered the agencies from accessing such funding opportunities. Therefore, this study highlights the major compliance …
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The impact of radio frequency identification on the Sarbanes-Oxley Act of 2002
… companies on a best effort basis to set up internal controls and procedures ensuring the proper collection and recording of data in their financial statements. The ambiguity and qualitative nature of the law exposes companies to the necessity of providing fine-grained item level financial …
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