In 2001, the US moved to regulate internal control reporting by management and auditors.
While some jurisdictions have followed the lead of the US, many others have not. An …

We adopt a structured literature review methodology to review the literature on the impact of
informal institutions on accounting outcomes. We address three key questions: How is …

Purpose The purpose of this study is to investigate the weaknesses of internal control in
expenditure claim procedure and to identify the opinions of employees regarding an …

We examine whether social trust in the province headquartered by the firm matters to its
internal control extensiveness. Using a sample of Chinese firms, we find that social trust is …

This paper examines whether the financial reporting quality of audit clients is affected more
by the national culture of the home country of an international parent audit firm or the …

Purpose This research aims to contribute to the existing literature on the image of global and
foreign brands, but analyzing the impact on these brands, both ethnocentrism (CE) and …

We focus on the first year of the auditor–client relationship and investigate whether audit
quality varies with the timing of the new auditor's appointment. We find that audit quality is …

This study investigates how important common auditors are to internal control similarity
between two firms. Based on a less concentrated audit market in China, we find that firm …

Internal control is a branch of accounting subject, and accounting control and risk
management are the core of enterprise internal control. Previous studies have shown that …

We analyse whether differences in earnings management practices in frontier countries can
be explained by institutional settings, considering their diverse corporate governance …