• Effect of internal controls on credit risk among listed Spanish banks 

      Akwaa-Sekyi, Ellis Kofi; Moreno Gené, Jordi (OmniaScience, 2016-04)
      Article
      Accés obert
      Purpose: The paper examines the effectiveness of internal control systems, explores the exposure of Spanish banks to the dangers of default as a result of internal control systems and establishes a relationship between ...
    • Internal controls and credit risk relationship among banks in Europe 

      Akwaa-Sekyi, Ellis Kofi; Moreno Gené, Jordi (OmniaScience, 2017-01)
      Article
      Accés obert
      Purpose: The study purport to investigate the effectiveness of internal control mechanisms, investigate whether evidence of agency problem is found among banks in Europe and determine how internal controls affect credit ...