How to cite this paper
Pirayesh, R., Niazi, R & Ahmadkhani, A. (2012). Investigating the effective factors on management internal controls applying.Management Science Letters , 2(4), 1203-1208.
Refrences
Altamuro, J., & Beatty, A. (2010). How does internal control regulation affect financial reporting?. Journal of Accounting and Economics, 49(1-2), 58-74.
Ashbaugh-Skaife, H., Collins, D.W., & Kinney Jr., W.R. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics, 44(1-2), 166-192.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44(1-2), 193-223.
Feng, M., Li, C., & McVay, S. (2009). Internal control and management guidance. Journal of Accounting and Economics, 48(2-3), 190-209.
Gulamhussen, M.A., & Guerreiro, L. (2009).The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research, 20(1), 6-17.
Leone, A. J. (2007). Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics, 44(1-2), 224-237.
Li, Y., Liu, Y., & Zhao, Y. (2006). The role of market and entrepreneurship orientation and internal control in the new product development activities of Chinese firms. Industrial Marketing Management, 35(3), 336-347.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
Shapiro, B., & Matson, D. (2008). Strategies of resistance to internal control regulation. Accounting, Organizations and Society, 33(2-3), 199-228.
Sandelin, M. (2008). Operation of management control practices as a package—A case study on control system variety in a growth firm context. Management Accounting Research, 19(4), 324-343.
Pierce, B., & Sweeney, B. (2005). Management control in audit firms—Partners’ perspectives. Management Accounting Research, 16(3), 340-370.
Ashbaugh-Skaife, H., Collins, D.W., & Kinney Jr., W.R. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics, 44(1-2), 166-192.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44(1-2), 193-223.
Feng, M., Li, C., & McVay, S. (2009). Internal control and management guidance. Journal of Accounting and Economics, 48(2-3), 190-209.
Gulamhussen, M.A., & Guerreiro, L. (2009).The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research, 20(1), 6-17.
Leone, A. J. (2007). Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics, 44(1-2), 224-237.
Li, Y., Liu, Y., & Zhao, Y. (2006). The role of market and entrepreneurship orientation and internal control in the new product development activities of Chinese firms. Industrial Marketing Management, 35(3), 336-347.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
Shapiro, B., & Matson, D. (2008). Strategies of resistance to internal control regulation. Accounting, Organizations and Society, 33(2-3), 199-228.
Sandelin, M. (2008). Operation of management control practices as a package—A case study on control system variety in a growth firm context. Management Accounting Research, 19(4), 324-343.
Pierce, B., & Sweeney, B. (2005). Management control in audit firms—Partners’ perspectives. Management Accounting Research, 16(3), 340-370.