Despite the growing interest in research on the topic of internal control, there is confusion
about the concept in both theory and practice. This study addresses this lack of clarity by …

Environmental, social and governance (ESG) plays a significant role in environmental
governance of enterprises, while the sustainability of this function is uncertain in the …

This study investigates the influence of internal control systems (ICS) compliance on banks'
financial performance sustainability (FPS) in the Amman Stock Market. Using a …

Purpose In the context of an evolving digital-based global economy, this study aims to
investige the impact of digital transformation (DT) on a firm's internal control (IC) quality. It …

This paper aims to investigate whether Chinese internal control regulation improves
reporting quality. After the enactment of US Sarbanes–Oxley Act (SOX), China introduced a …

Internal control regulations in China follow the Committee of Sponsoring Organizations
(COSO) framework, which promotes enterprise risk management and considers both …

Chief financial officers (CFOs) have become increasingly involved in strategic decisions.
The literature has emphasized the potential benefits of this development, delineating CFOs …

This study examines the influence of firms' internal control weakness (ICW) reported under
the Sarbanes-Oxley Act (SOX) on their subsequent divestiture decisions and the …

Overconfident managers tend to pursue innovative growth opportunities and be promoted to
CEO, but at the same time, tend to underestimate risks and overestimate their ability to …

We empirically examine the relevance of the disclosure of internal control weaknesses
(ICWs) by target firms for acquirers in making their merger-and-acquisition (M&A) decisions …