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1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！外文标题：EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS OF LISTED FIRMS IN GHANA外文作者：Joseph M. Onumah, Ransome Kuipo and Victoria A. Obeng文献出处: Accounting in Africa,Research in Accounting in Emerging Economies, Volume 12A, 3149,2019
2、(如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做)英文3672单词，23758字符(字符就是印刷符)，中文5657汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。）EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS OF LISTED FIRMS IN GHANAABSTRACT:Purpose This study examines the effectiveness of internal control systems of listed firms in Ghana. The recent ( especiall
3、y international) financial reporting scandals have caused regulators to place a lot of attention on internal control systems as a mechanism that could help improve the quality of financial reporting.Design/methodology/approach The study examined annual reports of a sample of 33 firms listed on the G
4、hana Stock Exchange. In measuring the level of internal control effectiveness, 23 items relating to internal control categorised under control environment, information and communication, risk assessment, control activities and monitoring were operationalised and the effectiveness score was determine
5、d based on the items.Findings Overall internal control system showed an average level of effectiveness in this study, which implied an overall low level of effectiveness. Of the five categories assessed under internal control system, control environment showed a higher level of effectiveness.Origina
6、lity/value The study makes a contribution to the academic research activities relating to internal controls in Ghana.Limitations Inherent in the measurement process is an element of estimation error as a result of the use of subjective judgement for some items operationalised in assessing internal c
7、ontrol effectiveness.Keywords: Internal control; financial reporting; financial statements; GhanaINTRODUCTIONThe growing demand for high-quality financial reporting has led regulators to look for mechanisms that will help improve upon the quality of financial reporting. Among the items identified by
8、 regulators is a firms internal control system (ICS). Committee of Sponsoring Organizations of the Treadway Commission (COSO, 1992) defines internal control as a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding the
9、 achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting and compliance with applicable laws and regulations. It is believed that an effective ICS) will lead to an improvement in financial reporting quality (COSO, 1992). A
10、 lot of interest has therefore been generated in the area of effectiveness of ICS in the organisation. At the regulatory level, more disclosure on ICS is expected from companies in the developed countries such as the United States of America (COSO, 1992).In Ghana, there are no regulatory requirement
11、s for listed firms to make any disclosure on the state of their ICS. This setting allows us to examine/ investigate the level of IC effectiveness of firms in a non-regulatory disclosure environment. In several settings in prior studies (Altamuro & Beatty, 2007; Bryan & Lilien, 2005; Doyle, G
12、e, & McVay, 2007), effectiveness of ICS was measured using the disclosures made by the management in relation to the firms ICS. This study adds to the literature by considering a developing country with a different regulatory environment in relation to ICS. Also the study does an in-depth assess
13、ment of ICS based on the components of ICS as against the disclosure on material weaknesses. Although the study is on the effectiveness of IC at a particular period and place, the results highlight issues that are of relevance in other places.The remainder of this paper is organized as follows. The
14、next section focuses on the framework for ICS, the review of relevant literature. The section after that highlights the sample selection, data collection and statistical method. Results and limitations are discussed in the fourth section and the final section presents the conclusion.LITERATURE REVIE
15、WAt the theoretical level, the central premise of the review is based on the notion that an effective ICS is one that has a sound control environment, a sound risk assessment, sound control activities, sound information and communication and a sound monitoring element. Among the concepts analysed ar
16、e included corporate governance and IC, regulatory development on IC, the concept of an effective and ineffective IC. Based on the theoretical assumption of the ability of IC, if effectively implemented, to help promote reliable financial reporting (COSO, 1992), financial regulators in the developed economies have instituted new rules meant to ensure that management implement and maintain an effective ICS over financial reporting (AMF, 2005).
