دور بيئة وأنشطة الرقابة الداخلية في تحسين أداء ألجمعيات التعاونية في دولة الكويت

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Abbaszadeh, M. R., Salehi, M., & Faiz, S. M. (2019). Association of information technology and internal controls of Iranian state agencies. International Journal of Law and Management, 61 (1), 133-150. doi:10.1108/IJLMA-12-2017-0304

Abdo, M., Feghali, K., & Zgheib, M. A. (2021). The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies. Asian Journal of Accounting Research, ahead-of-print (ahead-of-print). doi:10.1108/AJAR-04-2021-0048

Akisik, O., & Gal, G. (2017). The impact of corporate social responsibility and internal controls on stakeholders’ view of the firm and financial performance. Sustainability Accounting, Management and Policy Journal, 8(3), 246-280. doi:10.1108/SAMPJ-06-2015-0044

Aksoy, M., Yilmaz, M. K., Topcu, N., & Uysal, Ö. (2021). The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey. Journal of Applied Accounting Research, 22 (4), 706-731. doi:10.1108/JAAR-07-2020-0127

Al-Shammari, M. A., Al-Shammari, H., & Banerjee, S. N. (2022). CSR discrepancies, firm visibility and performance: a mediated moderation analysis. Management Decision, ahead-of-print (ahead-of-print). doi:10.1108/MD-01-2021-0024

Ashfaq, K., Rehman, S. U., Haq, M. U., & Usman, M. (2021). Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance. Journal of Financial Reporting and Accounting, ahead-of-print (ahead-of-print). doi:10.1108/JFRA-12-2020-0371

Ayadi, M. A., Ayadi, N., & Trabelsi, S. (2019). Corporate governance, European bank performance and the financial crisis. Managerial Auditing Journal, 34 (3), 338-371. doi:10.1108/MAJ-11-2017-1704

Ayaz, M., Mohammed Zabri, S., & Ahmad, K. (2021). An empirical investigation on the impact of capital structure on firm performance: evidence from Malaysia. Managerial Finance, 47 (8), 1107-1127. doi:10.1108/MF-11-2019-0586

Baird, K., & Su, S. (2018). The association between controls, performance measures and performance. International Journal of Productivity and Performance Management, 67 (6), 967-984. doi:10.1108/IJPPM-03-2017-0059

Bananuka, J., Night, S., Ngoma, M., & Najjemba, G. M. (2019). Internet financial reporting adoption. Journal of Economics, Finance and Administrative Science, 24 (48), 266-287. doi:10.1108/JEFAS-11-2018-0120

Barros, F. E. E. d., Santos, R. C. d., Orso, L. E., & Sousa, A. M. R. (2021). The evolution of corporate governance and agency control: the effectiveness of mechanisms in creating value for companies with IPO on the Brazilian stock exchange. Corporate Governance: The International Journal of Business in Society, 21 (5), 775-814. doi:10.1108/CG-11-2019-0355

Davila, A., Gupta, M., & Palmer, R. J. (2018). Internal Controls, Decentralization, and Performance. In M. J. Epstein, F. H. M. Verbeeten, & S. K. Widener (Eds.), Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (Vol. 33, pp. 39-64): Emerald Publishing Limited