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Disclosure of Internal Control Systems

Nachidah Ngaleu

ISBN 10: 3659107697 / ISBN 13: 9783659107696
Published by LAP LAMBERT Academic Publishing
New Condition: New Paperback
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About this Item

Paperback. 92 pages. Dimensions: 8.7in. x 5.9in. x 0.2in.An Internal Control is a process carried out by an entitys Board of Directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of its objectives. Its goal is to ensure the effectiveness and efficiency of operations, the reliability of financial reporting as well as compliance with applicable laws and regulations. The accounting scandals that occurred in the U. S. in the early 2000s have had a tremendous impact on investments and the economy and thus triggered a lot more research in the field of internal control worldwide. Studies in the field have looked at internal control from a variety of perspectives. The purpose of this research is to assess how listed Finnish companies report their Internal Control. This is achieved by answering the following research questions: How do these organizations disclose their Internal Control Do they comply with applicable codes and regulations Are there any similarities andor differences between the reports The methods used for this research include both nomothetic and action-oriented methods and a cross-sectional field study approach is used to analyse the data. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Bookseller Inventory # 9783659107696

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Bibliographic Details

Title: Disclosure of Internal Control Systems

Publisher: LAP LAMBERT Academic Publishing

Binding: Paperback

Book Condition:New

Book Type: Paperback

About this title

Synopsis:

An Internal Control is a process carried out by an entity's Board of Directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of its objectives. Its goal is to ensure the effectiveness and efficiency of operations, the reliability of financial reporting as well as compliance with applicable laws and regulations. The accounting scandals that occurred in the U.S. in the early 2000's have had a tremendous impact on investments and the economy and thus triggered a lot more research in the field of internal control worldwide. Studies in the field have looked at internal control from a variety of perspectives. The purpose of this research is to assess how listed Finnish companies report their Internal Control. This is achieved by answering the following research questions: How do these organizations disclose their Internal Control? Do they comply with applicable codes and regulations? Are there any similarities and/or differences between the reports? The methods used for this research include both nomothetic and action-oriented methods and a cross-sectional field study approach is used to analyse the data.

About the Author:

Graduated from the University of Tampere, Finland with a Masters Degree in Business Competence - Accounting and Finance, in 2011. Obtained her Bachelor's Degree in Accounting and Finance in 2007.

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