ESG and Internal Control Weaknesses – A Case Study of an Islamic Cooperative Body
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Shamsul Anuar Abd Rahim & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin, 2017. "Internal control weaknesses in a cooperative body: Malaysian experience," International Journal of Management Practice, Inderscience Enterprises Ltd, vol. 10(2), pages 131-151.
- Elena Garnevska & Harold Joseph & Tanira Kingi, 2014. "Development and challenges of cocoa cooperatives in Papua New Guinea: case of Manus province," Asia Pacific Business Review, Taylor & Francis Journals, vol. 20(3), pages 419-438, July.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- Khairul Mizan Zakaria & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin, 2016. "Internal controls and fraud – empirical evidence from oil and gas company," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 23(4), pages 1154-1168, October.
- Qiang Cheng & Beng Wee Goh & Jae B. Kim, 2018. "Internal Control and Operational Efficiency," Contemporary Accounting Research, John Wiley & Sons, vol. 35(2), pages 1102-1139, June.
- Hong Lan & Ying Zhu & David Ness & Ke Xing & Kris Schneider, 2014. "The role and characteristics of social entrepreneurs in contemporary rural cooperative development in China: case studies of rural social entrepreneurship," Asia Pacific Business Review, Taylor & Francis Journals, vol. 20(3), pages 379-400, July.
- Jun Chen & Kam C. Chan & Wang Dong & Feida (Frank) Zhang, 2017. "Internal Control and Stock Price Crash Risk: Evidence from China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 125-152, January.
- Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Chen, Hanwen & Yang, Daoguang & Zhang, Joseph H. & Zhou, Haiyan, 2020. "Internal controls, risk management, and cash holdings," Journal of Corporate Finance, Elsevier, vol. 64(C).
- Oliver Henk, 2020. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 239-273, September.
- Hossain, Ashrafee & Hossain, Takdir & Jha, Anand & Mougoué, Mbodja, 2023. "Credit ratings and social capital," Journal of Corporate Finance, Elsevier, vol. 78(C).
- Chung, Chune Young & Thi Ngoc Dung, Pham & Liu, Chang, 2024. "Institutional blockholder monitoring and stock price crash risk," The Quarterly Review of Economics and Finance, Elsevier, vol. 98(C).
- Qianqian Chen & Shilin Liu, 2025. "Internal Control Quality and Leverage Manipulation: Evidence from Chinese State-Owned Listed Companies," Sustainability, MDPI, vol. 17(7), pages 1-29, March.
- Meng, Yongqiang & Shen, Dehua & Xiong, Xiong, 2023. "When stock price crash risk meets fundamentals," Research in International Business and Finance, Elsevier, vol. 65(C).
- Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
- Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
- Faiza Zulfiqar & Najam Us Sahar & Raja Nabeel-Ud-Din Jalal & Muhammad Akhtar & Um-E-Roman Fayyaz & Michelina Venditti, 2022. "Nexus Between Financial Crises, Corporate Governance and Future Stock Price Crash Risk," SAGE Open, , vol. 12(4), pages 21582440221, October.
- Ma, Wentao & Li, Wanyun, 2024. "Blockchain technology and internal control effectiveness," Finance Research Letters, Elsevier, vol. 64(C).
- Der-Fen Huang & Ming-Lei Chang, 2016. "Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(2), pages 177-199, June.
- Fang-Nan Liao & Xiao-Li Ji & Zhi-Ping Wang, 2019. "Firms’ Sustainability: Does Economic Policy Uncertainty Affect Internal Control?," Sustainability, MDPI, vol. 11(3), pages 1-26, February.
- Feng‐Yi Lin & Shen‐Ho Chang & Shaio‐Yan Huang & Teng‐Shih Wang, 2021. "Self‐interested board of director and stock price crash risk in loss‐making firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2853-2890, June.
- Connelly, Brian L. & Shi, Wei & Cheng, Xin & Yin, Cheng, 2021. "Short Sellers: A screening theory perspective on B2B relationships," Journal of Business Research, Elsevier, vol. 134(C), pages 393-404.
- Chen, Tao, 2023. "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 55(2).
- Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
- Yeung, Wing Him & Lento, Camillo, 2018. "Ownership structure, audit quality, board structure, and stock price crash risk: Evidence from China," Global Finance Journal, Elsevier, vol. 37(C), pages 1-24.
- Guang‐Zheng Chen & Edmund C. Keung, 2018. "Corporate diversification, institutional investors and internal control quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 751-786, September.
- Jenna J. Burke & Rani Hoitash & Udi Hoitash, 2020. "The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2398-2437, December.
- Bryan, David B., 2017. "Organized labor, audit quality, and internal control," Advances in accounting, Elsevier, vol. 36(C), pages 11-26.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:9:y:2025:issue-6:p:4663-4671. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.