COSO-Based Internal Control and Comprehensive Enterprise Risk Management: Institutional Background and Research Evidence from China
China’s internal control framework follows the Committee of Sponsoring Organizations (COSO) framework, emphasizing enterprise risk management and encompassing financial reporting, operations, compliance, and strategies. The authors review research that uses the COSO-based Internal Control Index to a...
Gorde:
| Egile Nagusiak: | , , , |
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| Formatua: | Artigo |
| Hizkuntza: | Inglês |
| Argitaratua: |
MDPI AG
2025-07-01
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| Saila: | Encyclopedia |
| Gaiak: | |
| Sarrera elektronikoa: | https://www.mdpi.com/2673-8392/5/3/106 |
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