How to cite this paper
Okharedia, E., Muritala, T & Ibrahim, U. (2023). The effect of internal control system on the financial performance of construction firms in Nigeria.Accounting, 9(1), 45-54.
Refrences
Aliona, B. (2016). Financial Performances Measurement Tools Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 3/2016.
Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of internal control requirements on the profitability of Saudi shareholding companies. International Journal of Commerce and Management
Amissah, A. (2017). Effect of internal control systems on performance of companies in the insurance industry in Ghana (Doctoral dissertation, University of Cape Coast).
Asiligwa, M., & Rennox, G. (2017). The Effect of internal controls on the financial performance of commercial banks in Kenya. Journal of Economics and Finance, 8(3), 92-105.
Association of Certified Fraud Examiner (ACFE), (2016). Report to the Nations: 2016 Global Study on Occupational Fraud and Abuse.
Association of Certified Fraud Examiner (ACFE), (2018). Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse.
Babatunde, S. A., & Dandago, K. I. (2014). Internal control system deficiency and capital project mismanagement in the Nigerian public sector. Procedia-Social and Behavioral Sciences, 164, 208-221.
Channar, Z. A., Khan, M., & Shakri, I. H. (2015). Internal Control Effectiveness & its Relationship with Financial Performance. Formerly Journal of Management and Social Sciences, 11(2), 92-107.
COSO. (2013). Internal Control-Integrated Framework.
Cossin, D., Ong, B. H., & Coughlan, S. (2015). A practical perspective: stewardship fostering responsible long-term wealth creation. IMD Global Board Center, 1-40.
Dawar, V. (2014). Agency theory, capital structure and firm performance: some Indian evidence. Managerial Finance.
Etengu, R. O., & Amony, M. (2016). Internal control system and financial performance in non-governmental organisations in Uganda: A case study of the international union for conservation of nature. International Journal of Contemporary Applied Sciences, 3(2), 2308-1365.
Gal, G., Länsiluoto, A., Jokipii, A., & Eklund, T. (2016). Internal control effectiveness–a clustering approach. Managerial Auditing Journal.
Ibrahim, S., Diibuzie, G., & Abubakari, M. (2017). The impact of internal control systems on financial performance: The case of health institutions in the upper west region of Ghana. International Journal of Academic Research in Business and Social Sciences, 7(4), 684-696.
Kinyua, J. K., Gakure, R., Gekara, M., & Orwa, G. (2015). Effect of internal control environment on the financial performance of companies quoted in the Nairobi Securities Exchange. International Journal of Innovative Finance and Economics Research, 3(4), 29-48.
Länsiluoto, A., Jokipii, A., & Eklund, T. (2016). Internal control effectiveness–a clustering approach. Managerial Auditing Journal.
Magara, N. (2013). Effect of internal control on deposit-taking savings and credit cooperative societies. Research Project for the Award of MSc, University of Nairobi.
Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1, 38-45.
Menyah K. (2013) Stewardship Theory. In: Idowu S.O., Capaldi N., Gupta A.D., (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg.
Mitnick, B. M. (2019). Origin of the Theory of Agency: An Account by one of the Theory's Originators (May 30, 2019). Available at SSRN: https://ssrn.com/abstract=1020378 or http://dx.doi.org/10.2139/ssrn.1020378
Muraleetharan, P. (2011). Internal control and Impact of Financial Performance of the organizations "special reference public and private organizations in Jaffna district" University of Jaffna
Muraleetharan, P. (2013) Control Activities and Performance of Organizations (Special Reference in Jaffna District). International Journal of Marketing, Financial Services & Management Research ISSN 2277- 3622 Vol.2, No. 4, April (2013) Online available at www.indianresearchjournals.com
Nguyen, T. (2021). The effect of internal control on the performance of pharmaceutical firms in Vietnam. Accounting, 7(2), 395-400.
Nyakundi, D. O., Nyamita, M. O., & Tinega, T. M. (2014). Effect of internal control systems on the financial performance of small and medium scale business enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11), 719-734.
Ogbebor, P., Osundina, O., & Oyamendan, N. (2020). Internal Control and the Financial Performance of Selected Deposit Money Banks Listed in Nigeria.
Ogbu, C. P. (2018). Survival practices of indigenous construction firms in Nigeria. International Journal of Construction Management, 18(1), 78-91.
Oladimeji, O., & Aina, O. O. (2018). Financial performance of locally owned construction firms in southwestern Nigeria. Journal of Financial Management of Property and Construction, 23(1), 112–128. doi:10.1108/jumps-01-2017-0003
Onumah, J. M., Kuipo, R., & Obeng, V. A. (2012). Effectiveness of internal control systems of listed firms in Ghana. In Accounting in Africa. Emerald Group Publishing Limited.
Oyewobi, L. O., Ganiyu, B. O., Oke, A. A., Ola-Awo, A. W., & Shittu, A. A. (2011). Determinants of unethical performance in the Nigerian construction industry. Journal of sustainable development, 4(4), 175.
Palermo, T. (2011). Managing organizational culture for effective internal control. From practice to theory.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74-95.
Pande, S., & Ansari, V. A. (2014). A theoretical framework for corporate governance. Indian Journal of Corporate Governance, 7(1), 56-72.
Pepper, A., & Gore, J. (2015). Behavioural agency theory: New foundations for theorizing about executive compensation. Journal of Management, 41(4), 1045-1068.
Pepper, A., Gore, J., & Crossman, A. (2013). Are long‐term incentive plans an effective and efficient way of motivating senior executives? Human Resource Management Journal, 23(1), 36-51.
Pfister, A. (2011). The dynamic five-factor model of leadership: developing and testing a holistic approach to leadership behavior (Doctoral dissertation, University of Zurich).
Sanderman, A. H., & Brault, F. (2016). The behavioral agency theory: a general approach towards a contingent understanding of the pay-performance relationship.
Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of internal control requirements on the profitability of Saudi shareholding companies. International Journal of Commerce and Management
Amissah, A. (2017). Effect of internal control systems on performance of companies in the insurance industry in Ghana (Doctoral dissertation, University of Cape Coast).
Asiligwa, M., & Rennox, G. (2017). The Effect of internal controls on the financial performance of commercial banks in Kenya. Journal of Economics and Finance, 8(3), 92-105.
Association of Certified Fraud Examiner (ACFE), (2016). Report to the Nations: 2016 Global Study on Occupational Fraud and Abuse.
Association of Certified Fraud Examiner (ACFE), (2018). Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse.
Babatunde, S. A., & Dandago, K. I. (2014). Internal control system deficiency and capital project mismanagement in the Nigerian public sector. Procedia-Social and Behavioral Sciences, 164, 208-221.
Channar, Z. A., Khan, M., & Shakri, I. H. (2015). Internal Control Effectiveness & its Relationship with Financial Performance. Formerly Journal of Management and Social Sciences, 11(2), 92-107.
COSO. (2013). Internal Control-Integrated Framework.
Cossin, D., Ong, B. H., & Coughlan, S. (2015). A practical perspective: stewardship fostering responsible long-term wealth creation. IMD Global Board Center, 1-40.
Dawar, V. (2014). Agency theory, capital structure and firm performance: some Indian evidence. Managerial Finance.
Etengu, R. O., & Amony, M. (2016). Internal control system and financial performance in non-governmental organisations in Uganda: A case study of the international union for conservation of nature. International Journal of Contemporary Applied Sciences, 3(2), 2308-1365.
Gal, G., Länsiluoto, A., Jokipii, A., & Eklund, T. (2016). Internal control effectiveness–a clustering approach. Managerial Auditing Journal.
Ibrahim, S., Diibuzie, G., & Abubakari, M. (2017). The impact of internal control systems on financial performance: The case of health institutions in the upper west region of Ghana. International Journal of Academic Research in Business and Social Sciences, 7(4), 684-696.
Kinyua, J. K., Gakure, R., Gekara, M., & Orwa, G. (2015). Effect of internal control environment on the financial performance of companies quoted in the Nairobi Securities Exchange. International Journal of Innovative Finance and Economics Research, 3(4), 29-48.
Länsiluoto, A., Jokipii, A., & Eklund, T. (2016). Internal control effectiveness–a clustering approach. Managerial Auditing Journal.
Magara, N. (2013). Effect of internal control on deposit-taking savings and credit cooperative societies. Research Project for the Award of MSc, University of Nairobi.
Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1, 38-45.
Menyah K. (2013) Stewardship Theory. In: Idowu S.O., Capaldi N., Gupta A.D., (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg.
Mitnick, B. M. (2019). Origin of the Theory of Agency: An Account by one of the Theory's Originators (May 30, 2019). Available at SSRN: https://ssrn.com/abstract=1020378 or http://dx.doi.org/10.2139/ssrn.1020378
Muraleetharan, P. (2011). Internal control and Impact of Financial Performance of the organizations "special reference public and private organizations in Jaffna district" University of Jaffna
Muraleetharan, P. (2013) Control Activities and Performance of Organizations (Special Reference in Jaffna District). International Journal of Marketing, Financial Services & Management Research ISSN 2277- 3622 Vol.2, No. 4, April (2013) Online available at www.indianresearchjournals.com
Nguyen, T. (2021). The effect of internal control on the performance of pharmaceutical firms in Vietnam. Accounting, 7(2), 395-400.
Nyakundi, D. O., Nyamita, M. O., & Tinega, T. M. (2014). Effect of internal control systems on the financial performance of small and medium scale business enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11), 719-734.
Ogbebor, P., Osundina, O., & Oyamendan, N. (2020). Internal Control and the Financial Performance of Selected Deposit Money Banks Listed in Nigeria.
Ogbu, C. P. (2018). Survival practices of indigenous construction firms in Nigeria. International Journal of Construction Management, 18(1), 78-91.
Oladimeji, O., & Aina, O. O. (2018). Financial performance of locally owned construction firms in southwestern Nigeria. Journal of Financial Management of Property and Construction, 23(1), 112–128. doi:10.1108/jumps-01-2017-0003
Onumah, J. M., Kuipo, R., & Obeng, V. A. (2012). Effectiveness of internal control systems of listed firms in Ghana. In Accounting in Africa. Emerald Group Publishing Limited.
Oyewobi, L. O., Ganiyu, B. O., Oke, A. A., Ola-Awo, A. W., & Shittu, A. A. (2011). Determinants of unethical performance in the Nigerian construction industry. Journal of sustainable development, 4(4), 175.
Palermo, T. (2011). Managing organizational culture for effective internal control. From practice to theory.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74-95.
Pande, S., & Ansari, V. A. (2014). A theoretical framework for corporate governance. Indian Journal of Corporate Governance, 7(1), 56-72.
Pepper, A., & Gore, J. (2015). Behavioural agency theory: New foundations for theorizing about executive compensation. Journal of Management, 41(4), 1045-1068.
Pepper, A., Gore, J., & Crossman, A. (2013). Are long‐term incentive plans an effective and efficient way of motivating senior executives? Human Resource Management Journal, 23(1), 36-51.
Pfister, A. (2011). The dynamic five-factor model of leadership: developing and testing a holistic approach to leadership behavior (Doctoral dissertation, University of Zurich).
Sanderman, A. H., & Brault, F. (2016). The behavioral agency theory: a general approach towards a contingent understanding of the pay-performance relationship.