Internal Control Management as a Predictor of Financial Reporting Quality: Evidence from Microfinance Institutions in Bacolod City
Jason B. Cercado, Jessa M. Algodon, Ma. Nica B. Autea, Rhizzza Mae S. Giamal, Ericka R. Sagum & Pauline Regina B. Tomaro · Asian Journal of Economics, Business and Accounting · 2026
Background: Microfinance institutions (MFIs) serve as a bridge between the formal financial sector and underserved communities needing economic support. Internal control is a critical foundation for MFIs because it strengthens stability, transparency, and trust while supporting e...
Open access
Research Article
10.9734/ajeba/2026/v26i32208