Auditing and Internal Control

Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

In decades, various organizations worldwide engaged with Corporate Social Responsibility (CSR) in order to show their corporate commitments and responsibilities towards societies at large. These commitments and responsibilities are coming from monetary and nonmonetary resources for example cash, equ...

Internal Control and Tax Aggressiveness: Evidence from China

In the context of tax system in developing countries, this study examines the effect of internal control quality on tax aggressiveness. Taking China as a unique developing country, we find that better internal control quality is associated with lower corporate tax aggressiveness and smaller tax risk...

Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China

This paper investigates the association between information technology (hereafter IT) investment and internal control effectiveness based on the questionnaire survey of internal control among listed firms, which is conducted by China Securities Regulatory Commission in year 2014. The empirical resul...

Does Modified Audit Opinion Matter to Investors? Evidence from Indonesia

This research examines the effect of investors’ reaction towards the issuance of modified audit opinion. When a company received modified audit opinion on the financial statement it would give signal to the investors, there is something wrong with how the management runs the company. The signal th...

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