scholarly journals Analysis of the influencing factors of voluntary disclosure of internal control deficiencies--empirical test of listed companies in Guangdong Province

2017 ◽  
Author(s):  
Na Liu ◽  
Jiaojiao Liu
Keyword(s):  
Influencing Factors ◽  
Internal Control ◽  
Voluntary Disclosure ◽  
Empirical Test ◽  
Guangdong Province ◽  
Listed Companies ◽  
Internal Control Deficiencies

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

scholarly journals Performance-Influencing Factors and Improvement Paths of Third-Party Governance Service Regarding Environmental Pollution—An Empirical Study of the SEM Based on Shanghai Data

2021 ◽  
Vol 13 (4) ◽  
pp. 2354
Author(s):  
Liping Cao ◽  
Fenqi Zhou ◽  
Yuan Zhu
Keyword(s):  
Environmental Pollution ◽  
Influencing Factors ◽  
Structural Equation ◽  
Process Management ◽  
Empirical Test ◽  
Measurement Model ◽  
Third Party ◽  
Force Model ◽  
Governance Mechanism ◽  
Performance Influencing Factors

By employing ecological economics involving performance-influencing factors and third-party governance services that have the aim of reducing environmental pollution, a theoretical framework which includes object, subject, process that measures the performance of such services is analyzed on the basis of the idea of sustainability science (2.0). The research hypotheses regarding the relationships among service performance, multi-stakeholder subjects’ satisfaction, and the effect of process management are put forward; then, a three-dimensional performance measurement model, which includes performance, stakeholders, and the process of providing third-party governance services for addressing environmental pollution, is constructed based on the pressure–state–response (PSR) driving force model. At the same time, based on empirical data of the Shanghai municipality, the structural equation model (SEM) is used to empirically test the nine proposed research hypotheses. The empirical test results show that, except for the research hypotheses in regard to regulating variables and controlling variables, all of the research hypotheses passed the test. It means the direct performance, single subjective satisfaction, process management effects are performance-influencing factors. However, the stakeholders’ cooperation satisfaction partially influences the performance of third-party governance services regarding environmental pollution. Finally, through theoretical and empirical research, this paper proposes countermeasures and suggestions for improving the performance of third-party governance services regarding environmental pollution in Shanghai focusing on two aspects: one is the market governance mechanism innovation, and the other is regulations and standards innovation.

scholarly journals Internal Control Deficiencies and Conservative and Opportunist Accounting Choices

2019 ◽  
Vol 22 (3) ◽  
pp. 368-385
Author(s):  
Paulo Roberto da Cunha ◽  
Alini da Silva ◽  
Leonardo Bernardi Rohenkohl
Keyword(s):  
Internal Control ◽  
Accounting Choices ◽  
Internal Control Deficiencies

scholarly journals What are the costs and benefits of an international corporate governance reregulation?

2018 ◽  
Vol 7 (3) ◽  
pp. 31-36
Author(s):  
Francesco Di Tommaso
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Evolutionary Process ◽  
Listed Companies ◽  
Governance Structure ◽  
Organizational Model ◽  
Corporate Governance Structure ◽  
Information Transparency ◽  
International Corporate Governance ◽  
International Investors

This work is a research that applies the organizational model of the business organization of corporate governance, to a process of changing in the organizational structure. This paper defines the various organizational solutions and the various levels of complexity that the corporate governance structure, through its reference context, the load of available information and objectives, must support by choosing the optimal organizational solution. Before 2005 Enron under the management of the American government with logic of mass production not very attentive to the different needs of customers. Today the optimal organizational solution adopted is the "perfect integration with its distributors" throughout the peninsula, maximizing the quality of service to the customer and the knowledge of the various areas of expertise making the company more flexible and more competitive. The growing generalized attention (businesses, investors, academic circles) towards of the internal control system is part of a complex evolutionary process characterized from greater competition/boost to efficiency, emphasis on information transparency, innovative regulatory evolution. The importance of the theme of corporate governance in the world is further increased thanks to the drafting of the international Corporate Governance Code for listed companies, which aims to reassure the community of international investors on the existence, in listed companies, of an organizational model which provides for adequate allocation of responsibilities and powers, and a correct one balance between management and control.

scholarly journals Corporate Social Responsibility Disclosure and Its Effect on Firm Risk: An Empirical Research on Vietnamese Firms

2021 ◽  
Vol 13 (22) ◽  
pp. 12933
Author(s):  
Cao Thi Mien Thuy ◽  
Nguyen Vinh Khuong ◽  
Nguyen Thanh Liem
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Emerging Market ◽  
Listed Companies ◽  
Policy Implications ◽  
Firm Risk ◽  
Research Perspective ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of the study was to gather empirical evidence on the influence of corporate social responsibility (CSR) disclosure on firm risk of Vietnam’s publicly listed companies. We used adjusted OLS estimation and regression analysis with adjusted panel data for heteroskedasticity and/or autocorrelation to analyze the correlation using data from 225 listed companies on Vietnam’s stock market from 2014 to 2019. The study’s sample period is relatively recent in the emerging market, especially considering regulatory differences and the availability of voluntary disclosure requirements. The findings of research on the relationship between CSR and corporate risk are mixed, particularly in developing markets. Research findings reveal a negative and significant association between CSR and firm risk, implying that stronger CSR performance lowers a company’s risk. This aims to strengthen a research perspective of this connection in emerging countries. Following that, we discuss some policy implications for listed firms and regulators in CSR disclosure.

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