000 02971nam a22005535i 4500
001 978-3-7908-2882-5
003 DE-He213
005 20200420211744.0
007 cr nn 008mamaa
008 121116s2013 gw | s |||| 0|eng d
020 _a9783790828825
_9978-3-7908-2882-5
024 7 _a10.1007/978-3-7908-2882-5
_2doi
050 4 _aHF5601-5688
050 4 _aHF5667-5668.252
072 7 _aKF
_2bicssc
072 7 _aKFCM
_2bicssc
072 7 _aBUS001040
_2bisacsh
072 7 _aBUS001010
_2bisacsh
082 0 4 _a657
_223
100 1 _aArwinge, Olof.
_eauthor.
245 1 0 _aInternal Control
_h[electronic resource] :
_bA Study of Concept and Themes /
_cby Olof Arwinge.
264 1 _aHeidelberg :
_bPhysica-Verlag HD :
_bImprint: Physica,
_c2013.
300 _aXX, 176 p.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aContributions to Management Science,
_x1431-1941
505 0 _aChapter 1. Introduction -- Chapter 2. The Control System of the Firm -- Chapter 3. Key Components of the Internal Control -- Chapter 4. A Regulatory Perspective -- Chapter 5. Themes and Issues -- Chapter 6. Conclusions and Future Research.
520 _aThe 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.
650 0 _aBusiness.
650 0 _aAccounting.
650 0 _aBookkeeping.
650 0 _aInformation technology.
650 0 _aBusiness
_xData processing.
650 0 _aFinance.
650 1 4 _aBusiness and Management.
650 2 4 _aAccounting/Auditing.
650 2 4 _aIT in Business.
650 2 4 _aFinance, general.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783790828818
830 0 _aContributions to Management Science,
_x1431-1941
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-7908-2882-5
912 _aZDB-2-SBE
942 _cEBK
999 _c50866
_d50866