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Internal Control and Operational Efficiency

Citations

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Cited by:

  1. 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).
  2. Tu Thanh Hoai & Nguyen Phong Nguyen, 2022. "Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality," SAGE Open, , vol. 12(3), pages 21582440221, September.
  3. repec:bcp:journl:v:9:y:2025:i:10:p:5102-5118 is not listed on IDEAS
  4. repec:bcp:journl:v:7:y:2023:i:1:p:1388-1409 is not listed on IDEAS
  5. Chung, Hanyong, 2025. "Generalist CEOs and operational efficiency," Finance Research Letters, Elsevier, vol. 84(C).
  6. Blessing Nyakumwa & Newman Wadesango & Lovemore Sitsha, 2023. "The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022)," Journal of Economic and Social Development, Clinical Journals Press, vol. 10(02), pages 01-09.
  7. Ren, Xiaoyi, 2025. "Non-profit minority institutional shareholder and corporate external guarantee," Journal of Multinational Financial Management, Elsevier, vol. 80(C).
  8. Yu, Wei & Wang, Chenglong & Zhu, Keying & Kang, Hainan, 2025. "Can value-added tax refund policy alleviate corporate financial distress? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 103(C).
  9. Hossain, Ashrafee & Hossain, Takdir & Jha, Anand & Mougoué, Mbodja, 2023. "Credit ratings and social capital," Journal of Corporate Finance, Elsevier, vol. 78(C).
  10. Nilabhra Bhattacharya & Hye Sun Chang & Raluca Chiorean, 2023. "Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules," Review of Accounting Studies, Springer, vol. 28(4), pages 2196-2232, December.
  11. Liangcheng Wang & Yining Dai & Yuye Ding, 2019. "Internal Control and SMEs’ Sustainable Growth: The Moderating Role of Multiple Large Shareholders," JRFM, MDPI, vol. 12(4), pages 1-14, December.
  12. Claire Murong Cui & Julie A. Harrison & Frederick Ng & Paul Rouse, 2025. "Accounting choices in data envelopment analysis," Journal of Productivity Analysis, Springer, vol. 63(2), pages 219-237, April.
  13. Hui Liang James & Hongxia Wang & Zhimin Wang, 2024. "Covenant violation and operational efficiency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(2), pages 1879-1920, June.
  14. 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.
  15. Zhang, Guangyue & Atasoy, Hilal & Vasarhelyi, Miklos A., 2022. "Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
  16. Newman Wadesango & Blessing Nyakumwa & Lovemore Sitsha, 2023. "Literature Review of the influence of Internal Audit Function on Corporate Governance," Journal of Economic and Social Development, Clinical Journals Press, vol. 10(02), pages 01-12.
  17. Wang, Duo & Hu, Yunge & Li, Yanxi, 2026. "Cybersecurity risk and corporate maturity mismatch," International Review of Financial Analysis, Elsevier, vol. 109(C).
  18. Chen, Lirong & Long, Yuxuan & Tang, Xuemei & Wang, Jiani, 2025. "Can accounts receivable factoring restrain corporate financialization? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
  19. Tu, Yongmei & Liu, Jihong & Yu, Degan, 2025. "Business group finance company and member firms’ operational performance," Finance Research Letters, Elsevier, vol. 82(C).
  20. Shamsul Anuar Abd Rahim & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin, 2025. "ESG and Internal Control Weaknesses – A Case Study of an Islamic Cooperative Body," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(6), pages 4663-4671, June.
  21. Zhou, Wei & Liu, Baohua & Chen, Tao & Chen, Yining, 2025. "Institutional investors' cross-ownership and internal control quality," International Review of Financial Analysis, Elsevier, vol. 106(C).
  22. 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.
  23. Lixin Dai & Ruyue Zhang, 2025. "Environmental Regulation and Green Investment Efficiency: Threshold and Spatial Spillover Analysis for China," Sustainability, MDPI, vol. 17(7), pages 1-23, March.
  24. Li, Jie & Zhang, Yuzhao & Zhang, Yongjie & Xiong, Xiong, 2024. "Institutional investor networks and earnings management: The role of the exit threat," Economic Modelling, Elsevier, vol. 141(C).
  25. Osswald, Benjamin, 2018. "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research 236, arqus - Arbeitskreis Quantitative Steuerlehre.
  26. Zhu, Bo & Wu, Shaoqian, 2025. "Green governance and value relevance of earnings," International Review of Financial Analysis, Elsevier, vol. 102(C).
  27. Todd D. Kravet & Sarah E. McVay & David P. Weber, 2018. "Costs and benefits of internal control audits: evidence from M&A transactions," Review of Accounting Studies, Springer, vol. 23(4), pages 1389-1423, December.
  28. Mai Dao & Trung Pham & Hongkang Xu, 2022. "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1423-1452, November.
  29. Brent Lao & Sheng Yi, 2021. "Financial misreporting and peer firms' operational efficiency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 387-413, March.
  30. Zheng, Linqing & Tan, Wenhao & Han, Yuling & Li, Wanfu, 2026. "Navigating internal control: Should optimization design or strengthening execution be prioritized?," International Review of Financial Analysis, Elsevier, vol. 109(C).
  31. Yousefi, Hamed & Yung, Kenneth & Najand, Mohammad, 2023. "From low resource slack to inflexibility: The share price effect of operational efficiency," International Review of Financial Analysis, Elsevier, vol. 90(C).
  32. Ma, Wentao & Li, Wanyun, 2024. "Blockchain technology and internal control effectiveness," Finance Research Letters, Elsevier, vol. 64(C).
  33. Cianci, Anna M. & Convery, Amanda M. & Evans, Mark E. & Hughen, Linda & Werner, Edward M., 2021. "The impact of costly regulation on R&D investment levels and productivity," Advances in accounting, Elsevier, vol. 53(C).
  34. Zhang, Yufei & Ye, Guanhong, 2025. "Judicial independence and corporate ESG performance," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 1789-1818.
  35. Zhang, Junru & Luo, Le & Yang, Joey Wenling, 2026. "Does artificial intelligence mitigate climate change exposure?," Journal of Banking & Finance, Elsevier, vol. 183(C).
  36. Imen Derouiche & Riadh Manita & Anke Muessig, 2021. "Risk disclosure and firm operational efficiency," Annals of Operations Research, Springer, vol. 297(1), pages 115-145, February.
  37. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  38. Lei Zheng & Akira Omori & Jin Cao & Xuemeng Guo, 2023. "Environmental Regulation and Corporate Environmental Performance: Evidence from Chinese Carbon Emission Trading Pilot," Sustainability, MDPI, vol. 15(11), pages 1-18, May.
  39. Chunhua Xin & Xiaolu Hao & Lu Cheng, 2022. "Do Environmental Administrative Penalties Affect Audit Fees? Results from Multiple Econometric Models," Sustainability, MDPI, vol. 14(7), pages 1-25, April.
  40. Yang, Hefan & Liu, Xilu & Meng, Yao & Feng, Baoyi & Chen, Zhijun, 2024. "Digital transformation and the allocation of decision-making rights within business groups – Empirical evidence from China," Journal of Business Research, Elsevier, vol. 179(C).
  41. Jiang, Lisha & Zhou, Wei & Hualiang, Wu & Deng, Wei, 2025. "Impact of business environment uncertainty on ESG performance from the perspective of resource supply and demand based on ESG performance," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1012-1030.
  42. Kateule, Margaret & Kapotwe, Euston, 2026. "The Role of Internal Audit in Enhancing Corporate Governance: A Case of Zambian Breweries Plc," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 7(2).
  43. Yin, Zihan & Yan, Chao & Li, Zai, 2024. "Can CSR mitigate negative regional public sentiment? Evidence from major violent crimes in China," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 332-347.
  44. Choi, Dongjoon & Lee, Hansol & Lee, Ho-Young & Park, Hyun-Young, 2021. "The association between human resource investment in IT controls over financial reporting and investment efficiency," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
  45. Lee, Jeongeun Emilia & Jung, Sumi & Kwack, So Yean, 2025. "CEO early-career recession exposure and corporate operating efficiency," Finance Research Letters, Elsevier, vol. 86(PG).
  46. Wu, Haomin & Liu, Xiaodan & Tan, Wenhao, 2026. "Spillover effect of shadow banking business governance: A perspective on audit pricing decisions," International Review of Financial Analysis, Elsevier, vol. 109(C).
  47. 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.
  48. 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.
  49. Peiqing Zhu & Jianbo Song, 2021. "The Role of Internal Control in Firms’ Coping with the Impact of the COVID-19 Pandemic: Evidence from China," Sustainability, MDPI, vol. 13(11), pages 1-22, June.
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