This study examines the relationship between women directors and the cost of equity (COE).
Investigating the French firm's sample, we find a significant negative effect of women …

The role of family owners in the internal control environment is characterized by
contradictory theoretical arguments ie, entrenchment and alignment behavior. Therefore, the …

This paper analyzes the survey data and qualitative evaluation information of the internal
control audit of some universities directly under the Ministry of Education of China (MEC) by …

Abstract The Securities and Exchange Commission (SEC) states that, to fulfill its mission of
protecting investors and establishing confidence in capital markets, it is imperative that firms …

This research was motivated by the expansion of businesses and enthusiasm of market
participants regarding the fluctuating value of the market itself. The goal of this study is to …

Purpose: The article suggests an approach to the assessment of the efficiency of work with
suppliers. It allows monitoring the dynamics and factual achievement of set targets. Within …

The disclosure of inspection findings by public control bodies has the potential to cause
impacts on public management. Since there was a gap in the economic consequences of …

Ao mesmo tempo em que são importantes para a contabilização do PIB nacional, os
municípios brasileiros recebem verbas dos demais entes federativos e estão sujeitos aos …

RESUMO A auditoria interna busca averiguar o controle interno, a partir da identificação
dos processos adotados e sua adequação e aplicação à operação das organizações, a …

In corporate governance, control activities are of great diversity, depending on the entity, its
organizational culture, organizational structure, number of activities, etc.; they are carried out …