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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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Almira Alifina Islamay, Sri Trisnaningsih
Pág. 311 - 322
This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional F...
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Sarminah Samad
The global business scenario seems to be gloomy due to the economic uncertainty caused by the COVID-19 pandemic. The COVID-19 pandemic has impacted many economic sectors and a country?s national GNP, including the tourism industry. The question is whethe...
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Serkan Karadas, Jorida Papakroni and Minh Tam Tammy Schlosky
This study examines the relationship between corporate managers? political ideology and corporate leverage policies conditional on investor sentiment. Based on a minimum of 21,884 observations over the 1992?2008 period, the authors show that Republican m...
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Sinta Setiana,(Maranatha Christian UniversityIndonesia)Bram Hadianto,(Maranatha Christian UniversityIndonesia)
Pág. 172 - 184
This research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergr...
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