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Article

Internal Controls in Family-Owned Firms

Pages 463-482 | Received 01 Jun 2011, Accepted 01 May 2013, Published online: 24 Oct 2013

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Read on this site (6)

Fuxiu Jiang, Xinni Cai & Xiaojia Zheng. (2022) The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management. European Accounting Review 0:0, pages 1-29.
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Derya Vural. (2018) Disclosure Practices by Family Firms: Evidence from Swedish Publicly Listed Firms. Accounting in Europe 15:3, pages 347-373.
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Achraf Guidara, Imen Achek & Saida Dammak. (2016) Internal Control Weaknesses, Family Ownership and the Cost of Debt: Evidence from the Tunisian Stock Exchange. Journal of African Business 17:2, pages 148-166.
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Annalisa Prencipe, Sasson Bar-Yosef & Henri C. Dekker. (2014) Accounting Research in Family Firms: Theoretical and Empirical Challenges. European Accounting Review 23:3, pages 361-385.
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Gianluca Ginesti, Rosalinda Santonastaso & Riccardo Macchioni. (2023) Family involvement in ownership and governance and internal auditing quality. Corporate Governance: The International Journal of Business in Society.
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Hela Gontara, Imen Khelil & Hichem Khlif. (2022) The association between internal control quality and audit report lag in the French setting: the moderating effect of family directors. Journal of Family Business Management 13:2, pages 261-271.
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Tao Chen. (2023) Common auditors and internal control similarity: Evidence from China. The British Accounting Review 55:2, pages 101173.
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Minghui Yang, Yan Wang, Lu Bai & Petra Maresova. (2022) Corporate social responsibility, family involvement, and stock price crash risk. Corporate Social Responsibility and Environmental Management.
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Mark Penno. (2022) A Theory of Assurance: Balancing Costly Formal Control with Tone at the Top. Management Science 68:1, pages 654-668.
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Imran Abbas Jadoon, Umara Noreen, Usman Ayub, Muhammad Tahir & Naima Shahzadi. (2021) The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan. Sustainability 13:16, pages 8755.
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Qazi Awais Amin & Jia Liu. (2020) Shareholders' control rights, family ownership and the firm's leverage decisions. International Review of Financial Analysis, pages 101591.
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Bin Srinidhi & Qunfeng Liao. (2020) Family firms and crash risk: Alignment and entrenchment effects. Journal of Contemporary Accounting & Economics 16:2, pages 100204.
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Menachem (Meni) Abudy, Dan Amiram, Oded Rozenbaum & Efrat Shust. (2020) Do executive compensation contracts maximize firm value? Indications from a quasi-natural experiment. Journal of Banking & Finance 114, pages 105787.
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Javad Oradi, Kaveh Asiaei & Zabihollah Rezaee. (2020) CEO financial background and internal control weaknesses. Corporate Governance: An International Review 28:2, pages 119-140.
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Keryn Chalmers, David Hay & Hichem Khlif. (2018) Internal control in accounting research: A review. Journal of Accounting Literature 42:1, pages 80-103.
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Omaima A. G. Hassan & Claire Marston. (2019) Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article. The International Journal of Accounting 54:02, pages 1950006.
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Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin. (2018) Slow moving stock problem: empirical evidence from Malaysia. International Journal of Law and Management 60:5, pages 1148-1162.
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Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin. (2018) Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime 25:3, pages 891-906.
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Norazira Abd Karim, Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin. (2018) Inventory control weaknesses – a case study of lubricant manufacturing company. Journal of Financial Crime 25:2, pages 436-449.
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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 23:4, pages 1154-1168.
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Menachem (Meni) Abudy & Efrat Shust. (2022) Cost Behavior and Profitability of Family Firms. SSRN Electronic Journal.
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Menachem (Meni) Abudy & Efrat Shust. (2022) The Audit Risk Model and Family Firms: An Analysis of Internal and External Audit Hours. SSRN Electronic Journal.
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Doron Kliger, Yevgeny Mugerman & Ruth Rooz. (2020) I Am The Firm! Eponymous Firms and Rose-Coloured Forecasts. SSRN Electronic Journal.
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Mark Penno. (2017) A Positive Theory of Accounting-Based Management by Exception. SSRN Electronic Journal.
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