000 | 02971nam a22005535i 4500 | ||
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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 |
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024 | 7 |
_a10.1007/978-3-7908-2882-5 _2doi |
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050 | 4 | _aHF5601-5688 | |
050 | 4 | _aHF5667-5668.252 | |
072 | 7 |
_aKF _2bicssc |
|
072 | 7 |
_aKFCM _2bicssc |
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072 | 7 |
_aBUS001040 _2bisacsh |
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072 | 7 |
_aBUS001010 _2bisacsh |
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082 | 0 | 4 |
_a657 _223 |
100 | 1 |
_aArwinge, Olof. _eauthor. |
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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. |
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300 |
_aXX, 176 p. _bonline resource. |
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336 |
_atext _btxt _2rdacontent |
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337 |
_acomputer _bc _2rdamedia |
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338 |
_aonline resource _bcr _2rdacarrier |
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347 |
_atext file _bPDF _2rda |
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490 | 1 |
_aContributions to Management Science, _x1431-1941 |
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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. |
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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 |