The Causes and Consequences of Internal Control Problems in Nonprofit Organizations

Internal control, related party transactions and corporate value of enterprises directly controlled by Chinese central government

“…For example, causes and consequences of internal control problems have been analysed for non-profit organizations (Petrovits et al 2011). Most studies investigate the internal control quality of listed firms because of their superior disclosures on internal control issues than other types of organizations.…”

Effects of Internal Control System Deficiency on Contractors’ Infrastructural Development Capability in the Nigerian Public Sector

“…The independent variable is infrastructure development that is proxy as compliance with procurement policy. Following the system in Petrovits et al (2011), internal control system deficiency is measured by a combination of related factors as follows:…”

“…Dada (2013) found a strong indication that individual participants are exploitative of loopholes in contract documents. This study uses the perspectives adopted by some earlier researchers (Dada, 2013;Petrovits, Shakespeare, & Shih, 2011;Imbeau, 2006). It focuses on internal control system deficiency as a possible cause for slow infrastructure development due to deficient contractors' capability in Nigeria.…”

RE: Reflections and Explorations A Forum for Deliberative Dialogue

“…Meanwhile, Petrovits, Shakespeare and Shih (2011) have estimated the sector is responsible for more than $3.4 trillion in assets. Furthermore, charitable giving in 2013 exceeded $335.17 billion, representing approximately 2 percent of the Gross Domestic Product (GDP), an increase of 4.4 percent in such contributions compared to the prior year (Charity Navigator, 2015).…”