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Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?

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1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1978An Overview of Psychological Measurement1,804 cited
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2007Corporate governance, ownership structure and performance of SMEs in Ghana: implications for financing opportunities341 cited
2018Internal control in accounting research: A review237 cited
2020Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices232 cited
2018The impact of internal audit attributes on the effectiveness of internal control over operations and compliance174 cited
2022The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership111 cited
2016Internal control information disclosure and corporate governance: evidence from an emerging market110 cited
2013Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level99 cited
2019The impact of internal control, external assurance, and integrated reports on market value83 cited

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2019The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China77 cited

2012How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements74 cited

2021Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)58 cited

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