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 …

This article systematically reviews 94 accounting and finance studies that address the real
effects of financial reporting. Whereas the effects of financial reporting on capital suppliers' …

Robot adoption has profoundly affected economies and societies as part of the continuous
evolution of technology and associated industrial transformations. We use the country …

This paper presents new evidence on the economic benefits arising from common
institutional ownership. We find a negative and significant effect of common institutional …

Evaluating the impact of internal control systems on organizational effectiveness | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Economic theory suggests that negative peer events can result in market-wide spillovers that
help unaffected firms take real actions to enhance corporate governance. Motivated by the …

Convenience exists in the financial motive, the organizational opportunity, and the personal
willingness for deviant behavior. These three themes can result in 14 convenience …

This study identifies a new economic benefit of common institutional ownership, which refers
to the increasingly contentious phenomenon of US firms sharing stockholders with their …

El control interno es un aspecto con el que se busca mejorar la gestión organizacional,
optimizar el uso de recursos y proteger los activos; su buen funcionamiento ayuda al logro …

Purpose This research investigates whether focal firms employ strategic supply chain
information disclosure, focusing on the concealment of supplier and customer identities, as …