How to cite this paper
Weli, W., Sjarief, J & Madyakusumawati, S. (2020). Supervision mechanism and quality of the internal control system disclosure.Accounting, 6(7), 1419-1428.
Refrences
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Ahmad, R. A. R., Abdullah, N., Jamel, N. E. S. M., & Omar, N. (2015). Board characteristics and risk management and internal control disclosure level: Evidence from Malaysia. Procedia Economics and Finance, 31(2011), 601–610.
Ahmed, A., Monem, R. M., Delaney, D., & Ng, C. (2017). Gender diversity in corporate boards and continuous disclosure: Evidence from Australia. Journal of Contemporary Accounting and Economics, 13(2), 89–107.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian Listed Companies. Journal of Management and Governance, 17(1), 187–216.
Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. Accounting Review, 83(1), 217–250.
Ashfaq, K., & Rui, Z. (2019). The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia. Journal of Financial Reporting and Accounting, 17(2), 170–200.
Barros, C., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. The Journal of Applied Business Research, 29(2), 561–578.
Ben-Amar, W., Chang, M., & McIlkenny, P. (2017). Board gender diversity and corporate response to sustainability Initiatives: Evidence from the carbon disclosure project. Journal of Business Ethics, 142(2), 369–383.
Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42, 80–103.
Chen, Y., Eshleman, J. D., & Soileau, J. S. (2016). Board gender diversity and internal control Wweaknesses. Advances in Accounting, 33, 11–19.
Cheng, M., Dhaliwal, D., Zhang, Y., Hunziker, S., Klai, N., Omri, A., Turedi, H., Celayir, D., Beest, F. Van, Boelens, S., Adnan, M. A., Rashid, H. M. A., Meera, A. K. M., Htay, S. N. N., Kasim, E., Ueda, K., De Nicoló, G., Laeven, L., Gerakos, J., … Al-Smadi, A. A.-M. (2011). Internal control quality and investment efficiency. Journal of Accounting and Economics, 6(1), 1.
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2–3), 344–401.
Felo, A. J. (2011). Corporate Reporting Transparency, Board Independence and Expertise, and CEO Duality. SSRN Electronic Journal.
Haji, A. A., & Ghazali, N. A. M. (2013). A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. Asian Review of Accounting, 21(1), 27–52.
Huang, H.-W., Yan, Y.-C., Fornaro, J., & Elshahat, A. (2011). Market reactions to audit committee director’s gender: Evidence from US-Traded Foreign Firms. The International Journal of Banking and Finance, 8(1), 59–75.
Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. British Accounting Review, 44(2), 98–110.
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424.
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. (2018). Board gender diversity and ESG disclosure: evidence from the USA. Journal of Applied Accounting Research, 19(2), 206–224.
McNally, J. S. (2013). The 2013 COSO Framework & SOX Compliance One Approach to an Effective Transition. In The Association of Accountant and Financial Professionals in Business: Vol. June.
Michelon, G., Bozzolan, S., & Beretta, S. (2015). Board monitoring and internal control system disclosure in different regulatory environments. Journal of Applied Accounting Research, 16(1), 138–164.
Pangaribuan, H., Donni, R. W. P., Muse, O., & Popoola, J. (2019). Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee. 3(1), 4–22.
Sjarief, J., & Weli, W. (2016). The internal control disclosure, the executive compensation, and the timeliness of financial reporting. International Journal of Applied Business and Economic Research, 14(2), 991–1002.
Weli, W., & Sjarief, J. (2017). Analysis Characteristic for Internal Control Disclosure : Case Study Company Listed in Indonesian Stock Exchange. 8(2), 1–19.
Weli, W., & Sjarief, J. (2018). The effect of internal control disclosure on financial information quality and market performance distinguished by the Corporate Governance Index. International Journal of Accounting and Financial Reporting, 8(1), 241-260.
Agyei-Mensah, B. K. (2016). Internal control information disclosure and corporate governance: evidence from an emerging market. Corporate Governance: The International Journal of Business in Society, 16(1), 79–95.
Ahmad, R. A. R., Abdullah, N., Jamel, N. E. S. M., & Omar, N. (2015). Board characteristics and risk management and internal control disclosure level: Evidence from Malaysia. Procedia Economics and Finance, 31(2011), 601–610.
Ahmed, A., Monem, R. M., Delaney, D., & Ng, C. (2017). Gender diversity in corporate boards and continuous disclosure: Evidence from Australia. Journal of Contemporary Accounting and Economics, 13(2), 89–107.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian Listed Companies. Journal of Management and Governance, 17(1), 187–216.
Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. Accounting Review, 83(1), 217–250.
Ashfaq, K., & Rui, Z. (2019). The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia. Journal of Financial Reporting and Accounting, 17(2), 170–200.
Barros, C., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. The Journal of Applied Business Research, 29(2), 561–578.
Ben-Amar, W., Chang, M., & McIlkenny, P. (2017). Board gender diversity and corporate response to sustainability Initiatives: Evidence from the carbon disclosure project. Journal of Business Ethics, 142(2), 369–383.
Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42, 80–103.
Chen, Y., Eshleman, J. D., & Soileau, J. S. (2016). Board gender diversity and internal control Wweaknesses. Advances in Accounting, 33, 11–19.
Cheng, M., Dhaliwal, D., Zhang, Y., Hunziker, S., Klai, N., Omri, A., Turedi, H., Celayir, D., Beest, F. Van, Boelens, S., Adnan, M. A., Rashid, H. M. A., Meera, A. K. M., Htay, S. N. N., Kasim, E., Ueda, K., De Nicoló, G., Laeven, L., Gerakos, J., … Al-Smadi, A. A.-M. (2011). Internal control quality and investment efficiency. Journal of Accounting and Economics, 6(1), 1.
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2–3), 344–401.
Felo, A. J. (2011). Corporate Reporting Transparency, Board Independence and Expertise, and CEO Duality. SSRN Electronic Journal.
Haji, A. A., & Ghazali, N. A. M. (2013). A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. Asian Review of Accounting, 21(1), 27–52.
Huang, H.-W., Yan, Y.-C., Fornaro, J., & Elshahat, A. (2011). Market reactions to audit committee director’s gender: Evidence from US-Traded Foreign Firms. The International Journal of Banking and Finance, 8(1), 59–75.
Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. British Accounting Review, 44(2), 98–110.
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424.
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. (2018). Board gender diversity and ESG disclosure: evidence from the USA. Journal of Applied Accounting Research, 19(2), 206–224.
McNally, J. S. (2013). The 2013 COSO Framework & SOX Compliance One Approach to an Effective Transition. In The Association of Accountant and Financial Professionals in Business: Vol. June.
Michelon, G., Bozzolan, S., & Beretta, S. (2015). Board monitoring and internal control system disclosure in different regulatory environments. Journal of Applied Accounting Research, 16(1), 138–164.
Pangaribuan, H., Donni, R. W. P., Muse, O., & Popoola, J. (2019). Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee. 3(1), 4–22.
Sjarief, J., & Weli, W. (2016). The internal control disclosure, the executive compensation, and the timeliness of financial reporting. International Journal of Applied Business and Economic Research, 14(2), 991–1002.
Weli, W., & Sjarief, J. (2017). Analysis Characteristic for Internal Control Disclosure : Case Study Company Listed in Indonesian Stock Exchange. 8(2), 1–19.
Weli, W., & Sjarief, J. (2018). The effect of internal control disclosure on financial information quality and market performance distinguished by the Corporate Governance Index. International Journal of Accounting and Financial Reporting, 8(1), 241-260.