Acquirer Internal Control Weaknesses in the Market for Corporate Control
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DOI: 10.1111/1911-3846.12366
Abstract: This paper examines how disclosures about internal controls, required by Sections 302 and 404 of the Sarbanes-Oxley Act of 2002 (SOX), affect the market for corporate control. We hypothesize that acquirers with internal control weaknesses… read more here.
Keywords: control; corporate control; control weaknesses; market corporate ... See more keywords
Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating
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DOI: 10.3390/su12208645
Abstract: Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable… read more here.
Keywords: control; control weaknesses; internal control; esg ratings ... See more keywords