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...

Ausführliche Beschreibung

Bibliografische Detailangaben

Hauptverfasser:	Hanwen Chen, Shenghua Wang, Daoguang Yang, Nan Zhou
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	MDPI AG 2025-07-01
Schriftenreihe:	Encyclopedia
Schlagworte:	internal control COSO enterprise risk management China
Online-Zugang:	https://www.mdpi.com/2673-8392/5/3/106
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