أثر الافصاح عن عيوب نظام الرقابة الداخلية على أليات الحوکمة بالشرکات المصرية - دراسة تطبيقية | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Article 5, Volume 42, Issue 2, April 2018, Page 157-211 PDF (666.02 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2018.207177 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| إيمان عبد الفتاح حسن قرني الجمهودي | ||||
| کلية التجارة - جامعة کفر الشيخ | ||||
| Abstract | ||||
| Summry:- This study aims to demonstrate the effect of(internal control material weakness) on some elements of corporate governance,such as,external auditor,management board and investors –especiallywhen,there are defeciencies related to (internal control) structure,considering the instructions of Sarbanes-Oxley Act through sec(404-302).That internal control system is considerd a spinal column of the entity,The main problem of this study is- the disclosing of the material weakness of internal control system – lead to decay the financial image of the company ,and lead to investment escape from the company. The main idea of this study is how to benefit from Sarbanes-Oxley Act especially sec(404-302)&the egyption auditing standards No.315&330 relating to Egyption companies climate and according the factual position of the Audit profession in Egypt,and accordindg to the results of field study | ||||
| References | ||||
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(34)-Kenichi,Yazwa,”The incentive factors for the )non(disclosureOf material weakness in internal control over financial reporting:international journal of auditing,2015. (35)-Katashiko Muramiya,”Reporting of internal control defeciencies ,restatement and management forecasts”,2010,www.emerald.com. (36)- Stephens A.,Corporate governance quality &internal control under the Sarbanes-oxley regime section302,unpublished doctoral dissertation ,The university of Arizona,2009.
(30)- Essam Elshafie,”The information content of disclosure controls and procedures defeciencies”,2016,www.ssrn.com. (31)- Tzu ching weng&others,”Internal control weakness & information, journal of applied finance &banking,vol.5,no.5,2015. (32)- Ying quile,”The effect of internal control weakness in firm valuation:evidence from sox section 404 disclosure”,2014,www.ssrn.com. | ||||
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