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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書目詳細資料

Principais autores:	Hanwen Chen, Shenghua Wang, Daoguang Yang, Nan Zhou
格式:	Artigo
語言:	Inglês
出版:	MDPI AG 2025-07-01
叢編:	Encyclopedia
主題:	internal control COSO enterprise risk management China
在線閱讀:	https://www.mdpi.com/2673-8392/5/3/106
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