Exploring the Interlinkages Between Financial Control Systems and Corporate Accountability: A Theoretical Framework and Empirical Insights. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 123–131, 2026. DOI: 10.53555/jtar.v22i1.84. Disponível em: https://jtar.org/index.php/JTAR/article/view/84. Acesso em: 4 feb. 2026.