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Asia-Pacific Journal of Accounting & Economics Volume 21, 2014 - Issue 4
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Articles

The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea

Kwangwuk OhKorea University College of Business and Economics, Sejong City, Korea
,
Wooseok ChoiKorea University Business School, Seoul, Korea
,
Seok Woo JeongKorea University Business School, Seoul, KoreaCorrespondence[email protected]
&
Jinhan PaeKorea University Business School, Seoul, Korea
Pages 412-442 | Received 24 Sep 2012, Accepted 11 Dec 2013, Published online: 05 Feb 2014

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Quoc Thuan Pham, Thi Giang Tan Tran, Thi Thao Hien Bui, Thi Phuong Loan Nguyen & Anh Thanh Bui. (2023) Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises. Cogent Social Sciences 9:1.
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Articles from other publishers (11)

Mounia Boulhaga, Abdelfettah Bouri & Hany Elbardan. (2022) The effect of internal control quality on real and accrual-based earnings management: evidence from France. Journal of Management Control 33:4, pages 545-567.
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Punita Dhansingh Rajpurohit & Parag Rajkumar Rijwani. (2022) Corporate Governance and Quality of Financial Reporting in Emerging Markets: A Structured Literature Review. Indian Journal of Corporate Governance 15:1, pages 89-134.
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Abdulkadir Madawaki, Aidi Ahmi & Halimah @ Nasibah Ahmad. (2021) Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari Accountancy Research 30:2, pages 342-372.
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Derrick W. H. Fung, David Jou, Ai Ju Shao & Jason J. H. Yeh. (2021) The informativeness of embedded value reporting to stock price. Accounting & Finance 61:4, pages 5341-5376.
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Hichem Khlif, Khaled Samaha & Ines Amara. (2020) Internal control quality and voluntary disclosure: does CEO duality matter?. Journal of Applied Accounting Research 22:2, pages 286-306.
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Jianfei Shen & Lincong Han. (2019) RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO). Information Systems and e-Business Management 18:4, pages 809-822.
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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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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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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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Godwin Oyedokun. (2015) Integrity of Financial Statements and Forensic Accounting Techniques in Internal Control of Business Organisations. SSRN Electronic Journal.
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