Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts

Li, Wanyun

doi:10.1016/j.accinf.2021.100545

Cited by 6 publications

(3 citation statements)

References 65 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…From the perspective of the reputation effect of information disclosure, empirical evidence has shown that improving the level of corporate information disclosure is beneficial to improving corporate reputation [ 5 ]. Organizational reputation refers to the stakeholders' comprehensive cognition of an organization's image, which, if improved, can help enterprises obtain a better position [ 39 ]. Thus, compared with firms that fail to disclose ICMDR information, firms that disclose their remediation information convey positive signals about improving internal control quality to the outside market, as well as a positive attitude that adheres to the ‘know your mistakes and correct them’ principle.…”

Section: Resultsmentioning

confidence: 99%

Does the disclosure of internal control material deficiency remediation information matter for ESG performance? Evidence from China

Yao,

Li,

2024

Heliyon

View full text Add to dashboard Cite

Section: Resultsmentioning

confidence: 99%

Does the disclosure of internal control material deficiency remediation information matter for ESG performance? Evidence from China

Yao,

Li,

2024

Heliyon

View full text Add to dashboard Cite

“…SIA yang digunakan dalam perusahaan tentunya masih banyak kendala dalam menjalankannya, permasalahan tersebut tentunya tidak jauh dari permasalahn internal yang ada. Dengan danya pengendalian internal yang baik dan sinkron dengan kebutuhan organisasi maka hal ini akan berdampak pada jalannya sistem informasi akuntansi yang ada (Li, 2022).…”

Section: Pembahasan Pengaruh Pengendalian Internal Terhadap Sistem In...unclassified

“…Suatu cara yang seharusnya bisa digunakan oleh organisasi yaitu dengan menerapkan pengendalian internal yang sesuai dengan perusahaan. Pengendalian internal memberikan pengawasan kepada para karyawan untuk bisa bekerja dengan menjalankan standar operasional yang ada (Li, 2022). Semakin tinggi tingkat pengendalian internal suatu perusahaan, semakin tinggi tingkat kinerja orang-orang dalam perusahaan tersebut.…”

Section: Pengaruh Pengendalian Internal Terhadap Kinerja Karyawanunclassified

Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan.

Putra,

Rochimah

2022

Owner

View full text Add to dashboard Cite

The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance & accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.

show abstract

Do lottery characteristics matter for analysts’ forecast behavior?

Lin

Yang

2023

Rev Quant Finan Acc

View full text Add to dashboard Cite

Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts

Cited by 6 publications

References 65 publications

Does the disclosure of internal control material deficiency remediation information matter for ESG performance? Evidence from China

Does the disclosure of internal control material deficiency remediation information matter for ESG performance? Evidence from China

Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan.

Do lottery characteristics matter for analysts’ forecast behavior?

Contact Info

Product

Resources

About