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Full-Text Articles in Business
Internal Control, Financial Reporting, And Corporate Governance Of Smaller Firms, Tian Tian
Internal Control, Financial Reporting, And Corporate Governance Of Smaller Firms, Tian Tian
FIU Electronic Theses and Dissertations
Prior studies have provided mixed evidence of the benefits of integrated audits (i.e., financial statement (FS) audits integrated with audits of internal control over financial reporting (ICFR)) relative to FS-only audits. In section one, I conduct a comprehensive study to understand the implications of integrated audit for FS audit quality with a sample of small firms comprised of small- and non-accelerated filers. Unlike large firms, small firms face less complexity in control environments, and there are other alternative mechanisms that operate (i.e., mandatory FS audit and management certified ICFR effectiveness) to enhance the firms’ internal control quality. Therefore, it is …
A More Efficient And Effective Objective Measure Of Financial Disclosure Quality: Omissions Of Seven Key Financial Statement Variables, Ying Zhang
Dissertations - ALL
This dissertation research includes three Chapters. Chapter One proposes a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of missing variables, REPORT. Chen et al. (2015) proposes a measure of disclosure quality, DQ, based on missing financial statement variables. DQ includes hundreds of items and is complex to program. …
Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib
Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib
The Qualitative Report
The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the …