Global ETD Search
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Showing 1 to 3 of 3 for “"internal control over financial reporting"”.
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AUDIT COMMITTEE OVERSIGHT OF INTERNAL CONTROL OVER FINANCIAL REPORTING
… committees employ to fulfill their obligation to oversee 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, …
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Auditor integration of IT specialist input on internal control issues: how a weaker team identity can be beneficial
… information technology (IT) specialist input 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 …
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The Effect of Operational Control Quality on Operational Efficiency and Cost of Capital: Evidence from U.S. Bank Holding Companies
… In this study, I examine whether operational control quality is associated with operational efficiency and the costs of debt and equity capital for a large sample of U.S. bank holding companies. I measure banksâ operational control quality using two measures: (1) the incidence of actual …