Articles with "internal control" as a keyword



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Merging Fungal and Bacterial Community Profiles via an Internal Control

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Published in 2021 at "Microbial Ecology"

DOI: 10.1007/s00248-020-01638-y

Abstract: Integrated measurements of fungi and bacteria are critical to understand how interactions between these taxa drive key processes in ecosystems ranging from soils to animal guts. High-throughput amplicon sequencing is commonly used to census microbiomes,… read more here.

Keywords: community; fungal bacterial; bacterial community; internal control ... See more keywords
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Use of an intron containing grapevine gene as internal control for validation of cDNA synthesis in virus detection by RT-PCR

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Published in 2017 at "European Journal of Plant Pathology"

DOI: 10.1007/s10658-017-1218-5

Abstract: Detection of viruses in grapevine plants is important to prevent their spreading with propagating stocks. For this purpose PCR based protocols are commonly and routinely used. Since most grapevine viruses are RNA viruses, the detection… read more here.

Keywords: internal control; detection; virus detection; cdna synthesis ... See more keywords
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Utilizing shared internal control arms and historical information in small-sized platform clinical trials

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Published in 2019 at "Journal of Biopharmaceutical Statistics"

DOI: 10.1080/10543406.2019.1657132

Abstract: ABSTRACT Recruitment of patients in concurrent control arms can be very challenging for clinical trials for pediatric and rare diseases. Innovative approaches, such as platform trial designs, including shared internal control arm(s), can potentially reduce… read more here.

Keywords: information; shared internal; control; clinical trials ... See more keywords
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Selection of Suitable Internal Control Genes for Accurate Normalization of Real-Time Quantitative PCR Data of Buffalo (Bubalus bubalis) Blastocysts Produced by SCNT and IVF.

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Published in 2017 at "Cellular reprogramming"

DOI: 10.1089/cell.2017.0010

Abstract: We evaluated the suitability of 10 candidate internal control genes (ICGs), belonging to different functional classes, namely ACTB, EEF1A1, GAPDH, HPRT1, HMBS, RPS15, RPS18, RPS23, SDHA, and UBC for normalizing the real-time quantitative polymerase chain… read more here.

Keywords: real time; ivf blastocysts; cloned ivf; control genes ... See more keywords
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The effect of internal control on earnings quality in Iran

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Published in 2017 at "International Journal of Law and Management"

DOI: 10.1108/ijlma-02-2016-0012

Abstract: Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from… read more here.

Keywords: earnings quality; internal control; effect internal;
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Internal control and employees’ occupational fraud on expenditure claims

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Published in 2018 at "Journal of Financial Crime"

DOI: 10.1108/jfc-07-2017-0067

Abstract: The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the… read more here.

Keywords: occupational fraud; study; internal control; expenditure ... See more keywords
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Market reactions to the internal control reporting presentation format: combined vs separate audit reports

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Published in 2021 at "Managerial Auditing Journal"

DOI: 10.1108/maj-12-2020-2951

Abstract: PurposeThis paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal control over financial reporting [ICOFR] audit reports, or presenting… read more here.

Keywords: presentation; presentation format; market; audit ... See more keywords
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Acquirer Internal Control Weaknesses in the Market for Corporate Control

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Published in 2018 at "Contemporary Accounting Research"

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
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Mutual Trust Influence on the Correlation between the Quality of Corporate Internal Control and the Accounting Information Quality Using Deep Learning Assessment

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Published in 2022 at "Computational Intelligence and Neuroscience"

DOI: 10.1155/2022/8257880

Abstract: There is a close correlation between internal control and accounting information quality in the process of enterprise management, and this correlation drives the effect of internal control on accounting information quality, thus forming the effect… read more here.

Keywords: accounting information; information quality; internal control; quality ... See more keywords
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Value relevance of voluntary internal control certification: An information asymmetry perspective

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Published in 2017 at "Australian Journal of Management"

DOI: 10.1177/0312896217691079

Abstract: Internal control certification reduces information uncertainty on the quality of controls and therefore is expected to affect the pricing of equity securities. This study investigates whether chief executive officers’ (CEOs) and chief financial officers’ (CFOs)… read more here.

Keywords: value relevance; information; certification; internal control ... See more keywords
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Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality

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Published in 2022 at "SAGE Open"

DOI: 10.1177/21582440221123509

Abstract: This study aims to investigate the potential interaction between leadership and the internal control structure and determine whether this interaction can benefit emerging market businesses by increasing the effectiveness of their internal controls. Drawing upon… read more here.

Keywords: leadership consistency; control; internal control; quality ... See more keywords