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6 results on '"INTERNAL CONTROLS"'

1. Audit Committee Chair’s Geographic Distance and Earnings Quality

Author

Niu Zhiqi, Lin Rongyu, and Occeno Lilybelle

Subjects
audit committee chair, earnings quality, geographic distance, big4, internal controls, Environmental sciences, GE1-350
Abstract

This paper empirically examines the relationship between the geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai and Shenzhen from 2007 to 2018 as samples. It is found that the geographical distance between ACC’s work place and the operation place of listed companies can significantly reduce earnings quality, and the farther the geographical distance, the worse the earnings quality. In addition, the external audit conducted by the Big4 auditors can significantly suppress the impact of geographical distance on earnings quality. Further analysis found that there is a partial mediation effect in the quality of internal control. The research conclusions of this paper provide a new idea for for companies to appoint ACCs. The research on accounting and financial issues from the perspective of economic geography is refined to the field of audit committee, which enriches the research literature on factors influencing the functions of ACCs. It is of great significance to improve the performance of the committee, the long-term development of the company and the protection of investors’ interests.

Published
2023
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3. Contrôle interne et réglementation bancaire : un lien éprouvé par la crise

Author

Jézabel Couppey-Soubeyran, Centre d'économie de la Sorbonne (CES), and Université Paris 1 Panthéon-Sorbonne (UP1)-Centre National de la Recherche Scientifique (CNRS)

Subjects
Risk Management, 050208 finance, intermédiation, 05 social sciences, Financial crisis, General Medicine, discipline de marché, [SHS.ECO]Humanities and Social Sciences/Economics and Finance, JEL: G - Financial Economics/G.G2 - Financial Institutions and Services, JEL: G - Financial Economics/G.G3 - Corporate Finance and Governance, contrôle interne, prudential supervision, 0502 economics and business, Private Monitoring, Internal Controls, JEL: G - Financial Economics/G.G1 - General Financial Markets, 050207 economics, réglementation, Crise financière, Market discipline, gestion des risques, Regulation
Abstract

Internal Control and Banking Regulation : a Relationship Weakened by the Crisis The financial crisis started in summer 2007 revealed the failure of all regulation mechanisms at work in the financial sector : prudential regulation has failed in its mission of prevention ; market discipline did not produce the warning signals that could be expected ; concerning risk management and internal controls, several cases in France and around the world have unveiled serious shortcomings. This article focuses on internal control and its increased link with prudential supervision. It suggests improving the internal control without breaking the whole relation between internal control, market discipline and prudential supervision. Classification JEL : G21, G28, G32, G38, La crise financière amorcée à l'été 2007 a révélé la défaillance de l'ensemble des modes de régulation à l'oeuvre dans la sphère financière, La réglementation prudentielle a échoué dans sa mission de prévention. La discipline de marché n'a pas produit les signaux d'alerte qu'on pouvait en attendre. Quant au contrôle interne, troisième bras de ce triptyque régulateur, plusieurs affaires, en France et dans le monde entier, ont mis au jour de graves lignes de faille. Cet article se concentre sur le contrôle interne et son articulation au dispositif de supervision, avec l'idée qu'il est urgent d'agir sans cependant défaire ce triptyque (« réglementation - discipline de marché - contrôle interne ») dont le bien-fondé demeure. Classification JEL : G21, G28, G32, G38, Couppey-Soubeyran Jézabel. Contrôle interne et réglementation bancaire : un lien éprouvé par la crise. In: Revue d'économie financière, n°94, 2009. Dollar : fin de règne ? pp. 287-293.

Published
2009

4. International Journal of Government Auditing, April 2000, Vol. 27, No. 2 (French Version): SP-01-5.

Subjects
INTERNATIONAL agencies, AUDITING, FRENCH language
Abstract

This French-language edition of the Journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles concerning (1) auditing in the South Pacific, (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions, (3) national responsibilities and and international activities of selected Supreme Audit Institutions, (4) the office of the Auditor General of Mexico, (5) reports in print, and (6) activities within INTOSAI. [ABSTRACT FROM AUTHOR]

Published
2000

5. International Journal of Government Auditing, April 1, 1999, Vol. 26, No. 2 (French Version): SP-00-14.

Subjects
AUDITING standards, INTERNATIONAL auditing standards, INTERNATIONAL finance, PERIODICALS, ACCOUNTING
Abstract

This French-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) changes in international auditing personnel; (2) audit planning; (3) implementing guidelines for INTOSAI auditing standards; (4) recognizing fraud indicators; (5) the Royal Audit Authority of Bhutan; (6) reports in print on auditing; and (7) activities inside INTOSAI. [ABSTRACT FROM AUTHOR]

Published
1999

6. International Journal of Government Auditing, October 1998, Vol. 25, No. 4 (French Version): SP-99-7.

Author

Wolfensohn, James D.

Subjects
AUDITING, ACCOUNTING, INTERNATIONAL agencies, GOVERNMENT accounting, PERIODICALS
Abstract

This French-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) supreme audit institutions and the prevention and detection of fraud and corruption; (2) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (3) a meeting of seven regional working groups and their report to Congress; and (4) activities within INTOSAI. [ABSTRACT FROM AUTHOR]

Published
1998

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