search query: @indexterm INTERNAL CONTROL / total: 207
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| Author: | Gumb, B. Noel, C. |
| Title: | CEOs' reports about internal control: A content analysis |
| Journal: | Accounting in Europe
2009 : VOL. 6:1-2, p. 81-106 |
| Index terms: | top management reporting internal control companies France |
| Language: | eng |
| Abstract: | This article deals with internal control as perceived by CEOs of French firms listed in the CAC 40 index. While the American regulator recommends COSO, there is no particular framework set for the required report in the French legislation. Hence, management has more freedom, which should lead to more content diversity with more richness for content analysis. The latter certainly confirms some trends identified by previous works, but it also shows the shareholder-oriented notion of internal reports. Based on disclosures published in 2005, such a work should extend former surveys etc. |
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