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Impacts of Internal Control Quality on Profitability of the Listed Construction Companies in Vietnam

This paper examines the relationship between Internal control quality and profitability of the listed construction companies in Vietnam. In more details, the paper explores the relationship between components of internal control and profitability of such listed companies. The results show that internal control quality and each component of internal control (namely Control Environment, Monitoring, Control Activities, Information and Communication, Risk Assessment) are associated with profitability. These findings have practical implications for executives and policy makers in designing internal control for profit purposes.

Từ khóa: Finance accounting and Auditing, Internal control, Listed construction companies, Committee of Sponsoring Organizations (COSO), Quality of Internal Control (ICQ), Information and Communication (IC)

13 p tvs_dhktna 30/05/2023 14 0

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