Relevant bibliographies by topics / Accounting internal control

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting internal control'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Accounting internal control"

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БАДЕЕВА, Е. А., Ю. В. МАЛАХОВА, and И. В. САЗОНОВА. "INTERNAL FINANCIAL CONTROL OF ACCOUNTING ACCOUNTING PROCEDURES." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 1150–57. http://dx.doi.org/10.34925/eip.2024.169.8.216.

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Бухгалтерский учет выступает информационной моделью учетного процесса жизнедеятельности экономического субъекта и представляет собой ключевое инструментальное средство управления финансовыми ресурсами и принятия эффективных бизнес-решений, однако он имеет свои ограничения. Нивелировать корпоративные финансовые проблемы присущие современному учету призван внутренний финансовый контроль ведения учетных процедур. Раскрыты нормативные акты, определяющие основы и порядок организации системы внутреннего финансового контроля бухгалтерских процедур. Приведена классификация внутрифирменного финансового
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Koo, Ja Eun, and Eun Sun Ki. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating." Sustainability 12, no. 20 (2020): 8645. http://dx.doi.org/10.3390/su12208645.

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Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance with applicable laws and regulations. However, no matter how well an internal control system is designed, internal control quality deteriorates if internal control (IC) personnel do not understand the firm’s business or lack accounting experience. This study first explores the relationship between ESG ratings and inter
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Lina, Xu. "Research on Accounting Internal Control." Progress in Social Sciences 6, no. 5 (2024): 1267–72. http://dx.doi.org/10.35534/pss.0605133.

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Lina, Xu. "Research on Accounting Internal Control." Finance and Economics Focusing 6, no. 2 (2024): 1–11. http://dx.doi.org/10.35534/fef.0602001.

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wi Chung, Ki, and Soo-Joon Chae. "The expertise of internal accounting control personnel and financial statement conservatism: Korean evidence." Investment Management and Financial Innovations 21, no. 1 (2024): 51–62. http://dx.doi.org/10.21511/imfi.21(1).2024.05.

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The purpose of this study is to analyze how the expertise of internal accounting control personnel impacts financial statement conservatism. This study analyzed companies listed on the Korean stock market. Listed companies in Korea have been disclosing information on internal accounting personnel since 2012. Using a fixed-effect regression model, an analysis of 3,276 firm-years from 2012 to 2018 shows a positive correlation between the expertise of internal accounting control personnel and financial statement conservatism. The results from Ball and Shivakumar’s (2006) CF, DD, and Jones models
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Mitra, Santanu, Bikki Jaggi, and Mahmud Hossain. "Internal Control Weaknesses and Accounting Conservatism." Journal of Accounting, Auditing & Finance 28, no. 2 (2013): 152–91. http://dx.doi.org/10.1177/0148558x13479057.

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Sari, Indah Permata. "INTERNAL CONTROL IN SALES ACCOUNTING SYSTEM." Inovasi 9, no. 2 (2022): 74. http://dx.doi.org/10.32493/inovasi.v9i2.p74-80.26380.

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The importance of internal control in sales recording activities has become a business necessity. Therefore, building an accounting system is a necessity that companies need to build adequate recording facilities, so that company finances are under control. In addition, the internal control system in sales can assist companies in making decisions for business development and improvements. This study aims to describe how the implementation of the company's internal control relates to sales through the accounting system. This study used a qualitative approach with descriptive analysis. The resea
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Lee, Jang-Hyung. "The Relationship Internal Accounting Control, Information Process Control and Performance of Accounting Information System." Korean Association Of Computers And Accounting 20, no. 1 (2022): 1–22. http://dx.doi.org/10.32956/kaoca.2022.20.1.1.

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Internal accounting controls are the methods and procedures that firms use to ensure the validity and accuracy of their accounting informations. In the information age, businesses process information and are subject to information processing control. Furthermore, information processing control will affect the performance of the accounting information system.
 The purpose of this study is to examine the relationship between the components of the internal accounting management system, information processing control and the performance of the accounting information system. To this end, hypot
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Wang, Fu, and Xiaoyu Yang. "Research on Risk Control and Internal Control in Corporate Accounting." Frontiers in Business, Economics and Management 17, no. 2 (2024): 35–40. https://doi.org/10.54097/53dnf493.

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As the market economy rapidly develops, new opportunities arise for modern business growth, yet the complexity of financial risks and internal control issues that enterprises face also increases. To maintain stable development in the fierce industry competition and effectively tackle various challenges, internal managers and related staff need to transform traditional thinking, strengthening risk control and internal controls within accounting. Risk control mainly focuses on risks related to the distortion of accounting information, misappropriation of funds, and tax compliance, whereas intern
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Munira, Hijratil, Yusri Hazmi, Zuhratul Dinda Ramadhani, and Cut Yulia Syahira. "Internal Control System." Es Accounting And Finance 2, no. 03 (2024): 166–71. http://dx.doi.org/10.58812/esaf.v2i03.295.

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This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods
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Dissertations / Theses on the topic "Accounting internal control"

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Cao, Thi Thanh Huyen, and Tina Cheung. "Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34923.

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<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S.,
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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.
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Lewandowski, Debra A. "The internal control system and control programs : a reference guide /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA232249.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 2009.<br>Thesis Advisor(s): Eberling, Glenn. Second Reader: McCaffery, Jerry L. "June 1990." Description based on title screen as viewed on 19 October 2009. DTIC Identifier(s): management, internal control system, audits, command evaluation program, economy and efficiency reviews, theses, comptrollers, accounting. Author(s) subject terms: Internal control; internal control system; audits; reviews; command evaluation program, economy & efficiency reviews; inspection and investigative agencies. Includes bibliographical references (p.
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Melville, Robert. "Re-engineering internal audit : strategy and control, control models and control self assessment." Thesis, City, University of London, 2002. http://openaccess.city.ac.uk/19755/.

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This thesis examines the role of internal auditors in three key areas: strategy, control models and control self assessment. Research findings are based on the results of a survey of a specialist group of professionals with an interest in Control Self Assessment. This group comprises both internal auditors and non-internal auditors. Membership is multinational and a full range of industries is represented. The actual and potential contribution that internal auditors can make to strategy is assessed and evaluated, with particular reference to the Balanced Scorecard. Control models were examined
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Yomchinda, Nontawan. "Essays on Internal Control Deficiency and Firm's Diversification." University of Cincinnati / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1337288705.

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Lee, Grant J. "Internal Control Strategies for Compliance with the Sarbanes-Oxley Act of 2002." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6347.

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Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a revie
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Ghaleb, Antonio. "Effective Internal Controls for Recognizing Contracting Revenues." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5079.

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Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented
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Mo, Songtao. "The Information Content of Audit Opinions in the Post-SOX Era." Cleveland, Ohio : Case Western Reserve University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1244206249.

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Thesis(Ph.D.)--Case Western Reserve University, 2009<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Baker, Raymond Reed. "Internal control effectiveness and the associated characteristics ofU.S. listed Chinese firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B47869434.

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 A recent and rapid increase in U.S. listed Chinese firms has occurred since the 1990’s, with at least 495 firms attempting to raise capital on U.S. listing boards. This means of fundraising has allowed investors to participate in the opportunities provided by China’s growth, while enjoying the perceived benefits of the U.S. regulatory oversight. One such regulatory requirement is compliance with the provisions of the Sarbanes Oxley Act of 2002, which is largely focused on the internal controls of publically listed firms. This study examines the internal control effectiveness and associat
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Bellora, Lucia. "Accounting and innovation: evidence from external disclosure and internal management control systems." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119929.

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This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capi
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Books on the topic "Accounting internal control"

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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, and Ol'ga Shvyreva. Accounting and internal control. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1971853.

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The textbook outlines the most important aspects of financial accounting and internal control of assets, liabilities and capital of an organization, defines the concept, tasks and functions of accounting, describes the regulatory regulation of accounting in the Russian Federation, the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records, the organization of the internal control system. The methods of financial accounting and internal control of assets, liabilities and capital of the organization are presented. The basics
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Roger, Meuwissen, and Schelleman Caren, eds. Accounting information systems and internal control. 2nd ed. John Wiley & Sons, 2009.

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Shim, Jae K. Internal control and fraud detection. Global Professional, 2011.

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United States. Bureau of Alcohol, Tobacco, and Firearms. ATF internal control evaluation system. Dept. of the Treasury, Bureau of Alcohol, Tobacco, and Firearms, 1986.

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J, Mock Theodore, Turner Jerry L. 1942-, and Mock Theodore J, eds. Internal accounting control evaluation and auditor judgment: An anthology. Garland Pub., 1999.

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King, Alfred M. Internal control of fixed assets: A controller and auditor's guide. Wiley, 2011.

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Thomas, White G., ed. The internal auditor's role in management reporting on internal control: A research report. Institute of Internal Auditors Research Foundation, 1994.

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1947-, Davia Howard R., ed. Management accountant's guide to fraud discovery and control. J. Wiley, 1992.

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American Institute of Certified Public Accountants. Continuing Professional Education., ed. Preparing for review: Maintaining quality control. American Institute of Certified Public Accountants, 1993.

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Ramos, Michael J. Internal control reporting: Implementing Sarbanes-Oxley Act section 404. American Institute of Certified Public Accountants, 2004.

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Book chapters on the topic "Accounting internal control"

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Guilding, Chris, and Kate Mingjie Ji. "Internal control." In Accounting Essentials for Hospitality Managers, 4th ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003183334-6.

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Demski, Joel S. "Library Integrity: Internal Control." In Managerial Uses of Accounting Information. Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_10.

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Lee, Hongmu. "Accounting Fraud and Internal Control." In Risk Management. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-3468-0_3.

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Dong, Wang, and Yun Ke. "Internal Control in China." In The Routledge Companion to Accounting in China. Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-16.

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Bonacchi, Massimiliano, and Paolo Perego. "Customer Analytics for Internal Decision-Making and Control." In Customer Accounting. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01971-6_3.

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Boczko, Tony. "Internal Control and Accounting Information Systems Security." In Information Systems in Accounting and Finance. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-48586-2_7.

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Sheshukova, T., T. Korneeva, and O. Tyurina. "Internal Control in Accounting and Document Management Processes." In Lecture Notes in Civil Engineering. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-92520-7_7.

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Wang, Xiaohui, and Yong Zhang. "On the Countermeasures of Consummating Bank Internal Accounting Control." In Communications in Computer and Information Science. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23993-9_40.

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Tang, Xiaoqin, Chunlan Yan, and Yanyu Kang. "The Internal Control of Computerized Accounting in Information Era." In 2012 International Conference on Information Technology and Management Science(ICITMS 2012) Proceedings. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-34910-2_50.

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Minsky, Naftaly H. "Establishing Accounting Principles as Invariants of Financial Systems." In Integrity, Internal Control and Security in Information Systems. Springer US, 2002. http://dx.doi.org/10.1007/978-0-387-35583-2_3.

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Conference papers on the topic "Accounting internal control"

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Li, Yan. "Internal Accounting Control System Design based on Accounting." In 2015 International Conference on Advances in Mechanical Engineering and Industrial Informatics. Atlantis Press, 2015. http://dx.doi.org/10.2991/ameii-15.2015.353.

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Ren, Hui. "Internal Control of University's Accounting System." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1042.

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Yang, Xinyi. "Research on Internal Accounting Control of Enterprises." In 2020 2nd International Conference on Economic Management and Cultural Industry (ICEMCI2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201128.080.

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"Internal Control and Countermeasures of Enterprise Accounting." In 2018 4th International Conference on Economics, Management and Humanities Science. Francis Academic Press, 2018. http://dx.doi.org/10.25236/ecomhs.2018.098.

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Wang Qianhong. "On internal accounting control of the financial enterprises." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010303.

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Wang, Yufa, and Jianle Yuan. "On the Enterprise's Internal Control of Accounting Information." In 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5661228.

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Wang, Qingbin. "Study on Accounting Internal Control in Oilfield Enterprises." In Proceedings of the 2018 International Symposium on Humanities and Social Sciences, Management and Education Engineering (HSSMEE 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/hssmee-18.2018.9.

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Carolina, Yenni, Rapina Rapina, Barnabas T. Silaban, Christine Sada, Ghina Widyaningsih, and Fitri Ayu. "Internal Control, AIS Quality and Accounting Information Quality." In ICBDT 2020: 2020 3rd International Conference on Big Data Technologies. ACM, 2020. http://dx.doi.org/10.1145/3422713.3422755.

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Gu, Hai-hua, Bing Bai, Zhi-qiong Guo, and Shi-yu Wu. "Analyzing Enterprise Internal Control under Accounting Information Environment." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.242.

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Liu, Qian. "Study on Internal Control Construction of Enterprise Accounting." In 2015 3rd International Conference on Education, Management, Arts, Economics and Social Science. Atlantis Press, 2016. http://dx.doi.org/10.2991/icemaess-15.2016.30.

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Reports on the topic "Accounting internal control"

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Kane, Edward, and Kimberly DeTrask. Covering Up Trading Losses: Opportunity-Cost Accounting as an Internal Control Mechanism. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6823.

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Financial Management Assessment in Sovereign Operations:Technical Guidance Note. Asian Development Bank, 2025. https://doi.org/10.22617/tim250221-2.

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This publication outlines the requirements for planning, conducting, updating, presenting, and recording financial management assessments in sovereign operations financed or administered by the Asian Development Bank (ADB). Robust financial management is essential for effective project delivery and to ensure that ADB funds are used for their intended purpose. The guidance note sets out the methodology for assessing the financial management capacity of executing and implementing agencies, focusing on key areas such as budgeting, treasury, accounting, internal controls, audits, and funds flow. I
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