How to cite this paper
Tuan, T. (2020). The effect of internal control on the performance of Vietnamese construction enterprises.Accounting, 6(5), 781-786.
Refrences
Anh, D. T. (2017). Researching internal control in construction enterprises in Vietnam stock market. (PhD thesis in Economics), National Economics University, Hanoi.
Asiligwa, M., & Rennox, G. (2017). The Effect of internal controls on the financial performance of commercial banks in Kenya. IOSR Journal of Economics and Finance, 8(3), 92-105.
Berete, M. (2011). Relationship between corporate social responsibility and financial performance in the pharmaceutical industry. from ProQuest Dissertations and These
Bernroider, E. W. N., & Ivanoc, M. (2011). IT project management control and the Control Objectives for IT and related Technology (CobiT) framework. International Journal of Project Management, 29(3), 325-336.
Boritz, E., & Lim, J. (2008). IT-control weakness, IT governance and firm performance. (CAAA) 2008 Annual Conference Paper.
Coates, J. (2007). The goals and promise of the Sarbanes-Oxley Act. Journal of Economic Perspectives, 21(1), 91-116. doi: 10.1257/jep.21.1.91
COBIT. (2019). Cobit 2019 framework. Retrieved 2/2/2020, 2020
COSO. (2013). The 2013 Coso framework and sox compliance Retrieved 18/2/2020, 2020
Doyle, J., Ge, W., & McVay, S. (2007a). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44, 193–223. doi: 10.1016/j.jacceco.2006.10.003
Doyle, J., Ge, W., & McVay, S. (2007b). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141-1170. doi: 10.2308/accr.2007.82.5.1141
Fernald, H. B. (1943). Internal auditing. The Accounting Review, 18(3), 228-234.
Hair Jr, J. F., L.Tatham, R., & C.Black, W. (1998). Multivariate Data Analysis (Vol. fifth edition). USA: Prentice -Hall International, Inc.
Jokipii, A. (2010). Determinants and consequences of internal control in firms: A contingency theory-based analysis. Journal of Management and Governance, 14(2), 115-144. doi: 10.1007/s10997-009-9085-x
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard measures that drive performance. Harvard Business review, 70(1), 71-79.
Lai, S., Lin, C., Li, H., & Hwang, C. (2011). The relationship between the effectiveness of internal control and performance of firms. Paper presented at the Research Interaction Forum IV, American Accounting Association Annual Meeting, Denver.
Lu, H., Richardson, G. D., & Salterio, S. E. (2010). Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research, 28(2), 675-707.
Masli, A., Peters, G. F., Richardson, V. J., & Sanchez, J. M. (2010). Examining the potential benefits of internal control monitoring technology. The Accounting Review, 85(3), 1001-1034. doi: 10.2308/accr.2010.85.3.1001
Muraleetharan, P. (2011). Internal control and impact of financial performance of the organizations University of Jaffna.
Njoki, N. Z. (2015). The effect of internal controls on the financial performance of manufacturing firms in Kenya.
Noorvee, L. (2006). Evaluation of the effectiveness of internal control over financial reporting. (Master). (University of Tartu, Estonia)
Okafor, C., & Ibadin, P. (2009). The imperatives of internal audit in Nigerian banks: Issues and prospects. Global Journal of Social Sciences, 8(2), 21-27. doi: 10.4314/gjss.v8i2.51576
Pfister, J. (2009). Managing organizational culture for effective internal control - from practice to theory: Contributions to management science.
Phung, V. T. (2016). The impact of the factors of internal control system on the performance of Vietnam Electricity. (PhD thesis in Economics), Economics University, Hochiminh
Qianhong, W. (2011). On internal accounting control of the financial enterprises. Paper presented at the Second International Conference on Artificial Intelligenc Management Science and Electronic Commerce (AIMSEC), DeNG Leng, China.
Ridley, G., Y., J, & Carroll, P. (2008). Studies to evaluate COBIT’s contribution to organizations: Opportunities from the literature, 2003-06. Australian Accounting Review, 18(4), 334-342. doi: 10.1111/j.1835-2561.2008.0019x
Sani, A. A., & Chaharmahalie, S. (2012). Internal accounting controls. World Academy of Science, Engineering and Technology, 62, 54-57.
Tang, A. P., & Xu, L. (2008). Institutional ownership, internal control material weaknesses and firm performance. Retrieved from http://dx.doi.org/10.2139/ssrn.1031270
Tuttle, B., & Vandervelde, S. D. (2007). An empirical examination of COBIT as an internal control framework for information technology. International Journal of Accounting Information Systems, 8, 240-263. doi: 10.1016/j.accinf.2007.09.001
Thọ, N. Đ. (2012). Methods of scientific research in business. Labor-Social Publishing House.Hanoi
Trọng, H., & Ngọc, C. N. M. (2008). Analyze research data with SPSS. Hong Duc Publishing House.Hochiminh
Yazawa, K. (2010). Why don’t Japanese companies disclose internal control weaknesses? Evidence from J-SOX mandated audits.
Zahirul, H., & Wendy, J. (2000). Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research, 12, 1-17.
Asiligwa, M., & Rennox, G. (2017). The Effect of internal controls on the financial performance of commercial banks in Kenya. IOSR Journal of Economics and Finance, 8(3), 92-105.
Berete, M. (2011). Relationship between corporate social responsibility and financial performance in the pharmaceutical industry. from ProQuest Dissertations and These
Bernroider, E. W. N., & Ivanoc, M. (2011). IT project management control and the Control Objectives for IT and related Technology (CobiT) framework. International Journal of Project Management, 29(3), 325-336.
Boritz, E., & Lim, J. (2008). IT-control weakness, IT governance and firm performance. (CAAA) 2008 Annual Conference Paper.
Coates, J. (2007). The goals and promise of the Sarbanes-Oxley Act. Journal of Economic Perspectives, 21(1), 91-116. doi: 10.1257/jep.21.1.91
COBIT. (2019). Cobit 2019 framework. Retrieved 2/2/2020, 2020
COSO. (2013). The 2013 Coso framework and sox compliance Retrieved 18/2/2020, 2020
Doyle, J., Ge, W., & McVay, S. (2007a). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44, 193–223. doi: 10.1016/j.jacceco.2006.10.003
Doyle, J., Ge, W., & McVay, S. (2007b). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141-1170. doi: 10.2308/accr.2007.82.5.1141
Fernald, H. B. (1943). Internal auditing. The Accounting Review, 18(3), 228-234.
Hair Jr, J. F., L.Tatham, R., & C.Black, W. (1998). Multivariate Data Analysis (Vol. fifth edition). USA: Prentice -Hall International, Inc.
Jokipii, A. (2010). Determinants and consequences of internal control in firms: A contingency theory-based analysis. Journal of Management and Governance, 14(2), 115-144. doi: 10.1007/s10997-009-9085-x
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard measures that drive performance. Harvard Business review, 70(1), 71-79.
Lai, S., Lin, C., Li, H., & Hwang, C. (2011). The relationship between the effectiveness of internal control and performance of firms. Paper presented at the Research Interaction Forum IV, American Accounting Association Annual Meeting, Denver.
Lu, H., Richardson, G. D., & Salterio, S. E. (2010). Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research, 28(2), 675-707.
Masli, A., Peters, G. F., Richardson, V. J., & Sanchez, J. M. (2010). Examining the potential benefits of internal control monitoring technology. The Accounting Review, 85(3), 1001-1034. doi: 10.2308/accr.2010.85.3.1001
Muraleetharan, P. (2011). Internal control and impact of financial performance of the organizations University of Jaffna.
Njoki, N. Z. (2015). The effect of internal controls on the financial performance of manufacturing firms in Kenya.
Noorvee, L. (2006). Evaluation of the effectiveness of internal control over financial reporting. (Master). (University of Tartu, Estonia)
Okafor, C., & Ibadin, P. (2009). The imperatives of internal audit in Nigerian banks: Issues and prospects. Global Journal of Social Sciences, 8(2), 21-27. doi: 10.4314/gjss.v8i2.51576
Pfister, J. (2009). Managing organizational culture for effective internal control - from practice to theory: Contributions to management science.
Phung, V. T. (2016). The impact of the factors of internal control system on the performance of Vietnam Electricity. (PhD thesis in Economics), Economics University, Hochiminh
Qianhong, W. (2011). On internal accounting control of the financial enterprises. Paper presented at the Second International Conference on Artificial Intelligenc Management Science and Electronic Commerce (AIMSEC), DeNG Leng, China.
Ridley, G., Y., J, & Carroll, P. (2008). Studies to evaluate COBIT’s contribution to organizations: Opportunities from the literature, 2003-06. Australian Accounting Review, 18(4), 334-342. doi: 10.1111/j.1835-2561.2008.0019x
Sani, A. A., & Chaharmahalie, S. (2012). Internal accounting controls. World Academy of Science, Engineering and Technology, 62, 54-57.
Tang, A. P., & Xu, L. (2008). Institutional ownership, internal control material weaknesses and firm performance. Retrieved from http://dx.doi.org/10.2139/ssrn.1031270
Tuttle, B., & Vandervelde, S. D. (2007). An empirical examination of COBIT as an internal control framework for information technology. International Journal of Accounting Information Systems, 8, 240-263. doi: 10.1016/j.accinf.2007.09.001
Thọ, N. Đ. (2012). Methods of scientific research in business. Labor-Social Publishing House.Hanoi
Trọng, H., & Ngọc, C. N. M. (2008). Analyze research data with SPSS. Hong Duc Publishing House.Hochiminh
Yazawa, K. (2010). Why don’t Japanese companies disclose internal control weaknesses? Evidence from J-SOX mandated audits.
Zahirul, H., & Wendy, J. (2000). Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research, 12, 1-17.