A Preliminary Study on the Importance of Internal Control Information in Corporate Reporting

DOI

10.2991/icoi-19.2019.121How to use a DOI?

Keywords

Internal control, format, content, information, disclosure

Abstract

This study aims to analyze financial statement users’ perception ofinternal control information in annual reports of Indonesian corporations. This subject needs to be investigated because presently, there are no standardsor rules for the presentation of internal control disclosure in annual reports. As the extent of information disclosure may influence financing and/or investment decisions of stakeholders, we believe that it is necessary to consider the possibility of creating a guide for presentinginternal control information in company annual reports. Based on our analysis, we find that internal control system presentation/disclosure has to be improved; more detailed to meet the needs of users.Findings in this preliminary investigation will be further explored in our future studies.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Weli
AU  - Julianti Sjarief
AU  - Synthia Madya Kusumawati
PY  - 2019/10
DA  - 2019/10
TI  - A Preliminary Study on the Importance of Internal Control Information in Corporate Reporting
BT  - Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)
PB  - Atlantis Press
SP  - 691
EP  - 695
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoi-19.2019.121
DO  - 10.2991/icoi-19.2019.121
ID  - 2019/10
ER  -