Contributions to Management Science: A Study of Concept and Themes

Arwinge, Olof

The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.

Details

Published by: Physica

Publication Date: 2012-11-07

Format: Hardcover

ISBN-13: 9783790828818

DOI: 10.1007/978-3-7908-2882-5

Dimensions: 235cm x155cm

Pages: 176