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...

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मुख्य लेखकों:	Hanwen Chen, Shenghua Wang, Daoguang Yang, Nan Zhou
स्वरूप:	Artigo
भाषा:	Inglês
प्रकाशित:	MDPI AG 2025-07-01
श्रृंखला:	Encyclopedia
विषय:	internal control COSO enterprise risk management China
ऑनलाइन पहुंच:	https://www.mdpi.com/2673-8392/5/3/106
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