Browsing Accounting and Finance Conference Papers by Subject "internal control"
Now showing items 1-3 of 3
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Obedience and accommodation in China
(2016-10)The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China Such a structure when married to the disciplinary structure ... -
Shame and authority : tracing the cultural antecedents of internal protocols in China
(2016-07)PURPOSE: To show how internal controls may be undermined and compromised by unquestioning obedience and accommodation of staff with management. DESIGN/METHODOLOGY/APPROACH: The paper makes use of an ethnographic ... -
Shame and authority : tracing the origins of internal control practices in China
(2015-08)Internal control weaknesses have been a lively topic of discussion since the passing of the Sarbanes-Oxley Act (2002). The discussion has resulted in employing macro methods to identify weaknesses among listed companies. ...
