000 -LEADER |
fixed length control field |
02679nam a22004455i 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20140310152715.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr nn 008mamaa |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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121116s2013 gw | s |||| 0|eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9783790828825 |
|
978-3-7908-2882-5 |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5601-5688 |
|
Classification number |
HF5667-5668.252 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657 |
Edition number |
23 |
264 #1 - |
-- |
Heidelberg : |
-- |
Physica-Verlag HD : |
-- |
Imprint: Physica, |
-- |
2013. |
912 ## - |
-- |
ZDB-2-SBE |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Arwinge, Olof. |
Relator term |
author. |
245 10 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
Title |
Internal Control |
Medium |
[electronic resource] : |
Remainder of title |
A Study of Concept and Themes / |
Statement of responsibility, etc |
by Olof Arwinge. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
XIX, 173 p. 14 illus. |
Other physical details |
online resource. |
440 1# - SERIES STATEMENT/ADDED ENTRY--TITLE |
Title |
Contributions to Management Science, |
International Standard Serial Number |
1431-1941 |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 1. Introduction -- Chapter 2. The Control System of the Firm -- Chapter 3. Key Components of the Internal Control -- Chapter 4. A Regulatory Perspective -- Chapter 5. Themes and Issues -- Chapter 6. Conclusions and Future Research. |
520 ## - SUMMARY, ETC. |
Summary, etc |
The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective,current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Economics. |
|
Topical term or geographic name as entry element |
Auditing. |
|
Topical term or geographic name as entry element |
Management information systems. |
|
Topical term or geographic name as entry element |
Economics/Management Science. |
|
Topical term or geographic name as entry element |
Accounting/Auditing. |
|
Topical term or geographic name as entry element |
Business Information Systems. |
|
Topical term or geographic name as entry element |
Finance/Investment/Banking. |
710 2# - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
773 0# - HOST ITEM ENTRY |
Title |
Springer eBooks |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
Display text |
Printed edition: |
International Standard Book Number |
9783790828818 |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-7908-2882-5 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Item type |
E-Book |