...Hanwen Chen; Siyi Liu; Daoguang Yang; Nan Zhou ABSTRACT Internal control regulations in China follow the Committee of Sponsoring Organizations (COSO) framework, which promotes enterprise risk management and considers both financial reporting and operations. Using a COSO-based internal control...

...Yi-Hung Lin; Ting-Chiao Huang ABSTRACT The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find that IC...

...Hsihui Chang; Xin Dai; Yurun He; Maolin Wang ABSTRACT This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal control weakness and low tax avoidance...

... of the determinants of internal control weaknesses, it is not clear whether excess D&O coverage motivates managers to weaken the quality of firms' internal controls. This study examines whether excess D&O coverage affects the effectiveness of internal controls. Based on a sample of Taiwanese listed firms...