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Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority
14 references·2 citing·42 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1937The Nature of the Firm23,826 cited
  • 1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure3,372 cited
  • 2010Cost Accounting: A Managerial Emphasis,2,496 cited
  • 2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
  • 2008Corporate governance, accountability and mechanisms of accountability: an overview541 cited
  • 2008Quality of internal control procedures232 cited
  • 2010Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables193 cited
  • 2001Internal auditing effectiveness: an expansion of present methods187 cited
  • 2003Reputation costs: the impetus for voluntary derivative financial instrument reporting184 cited
  • 2009The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia106 cited
  • 2008Hierarchical structures of communication in a network organization41 cited
  • 2009Hierarchical Structures of Communication in a Network Organization39 cited
  • 2012An Exploratory Study of Internal Control and Fraud Prevention Measures in SMEs36 cited

Cited by

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2023
Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises
17 cited
  • 2021SISTEM INFORMASI, KEUANGAN, AUDITING, DAN PERPAJAKAN15 cited