Concepedia

Control Deficiency Evaluation

Control Deficiency Evaluation is a systematic assessment method used in internal financial control to identify, analyze, and determine the significance of weaknesses in control design or operation that could impair the achievement of financial reporting reliability objectives.

10

Publications

283

Citations

24

Authors

19

Institutions

Publications per year

2017–2026

2

Parents

Publications

10

The effect of IT controls on financial reporting

Gerry H. Grant, Karen Miller, Fatima Alali · Managerial Auditing Journal · 2008 · 56 citations

, , +17

Information content of control deficiency disclosures under the Sarbanes–Oxley Act: An empirical investigation

Parveen P. Gupta, Nandkumar Nayar · International Journal of Disclosure and Governance · 2007 · 51 citations

, , +17

Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting

Jeffrey R. Cohen, Jennifer R. Joe, Jay C. Thibodeau et al. · Auditing A Journal of Practice & Theory · 2020 · 43 citations

, , +16

Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations

Audrey A. Gramling, Arnold Schneider · Managerial Auditing Journal · 2018 · 41 citations

, , +15

Financial statement risk assessment following the COSO framework

Ronald F. Premuroso, Robert Houmes · International Journal of Accounting and Information Management · 2012 · 19 citations

, , +16

1–5 of 10

Authors

24

  1. AA
    Audrey A. Gramling

    Kennesaw State University, United States

    2 publications · 57 citations

    2

    h-index

  2. KM
    Karen Miller

    University of Cambridge, United Kingdom

    1 publications · 56 citations

    1

    h-index

  3. GM
    Gregory M. Trompeter

    Boston College, United States

    1 publications · 43 citations

    1

    h-index

  4. AS
    Arnold Schneider

    Georgia Institute of Technology, United States

    1 publications · 41 citations

    1

    h-index

  5. AM
    Arnold M. Wright

    Boston College, United States

    1 publications · 16 citations

    1

    h-index

1–5 of 24

Institutions

19

  1. Jacksonville University

    Jacksonville, United States

    1 h-index

    1 publications

    19 citations

  2. Colorado State University

    Fort Collins, United States

    1 h-index

    1 publications

    41 citations

  3. Wild Sheep Foundation

    Bozeman, United States

    1 h-index

    2 publications

    32 citations

  4. Atlanta Technical College

    Atlanta, United States

    1 h-index

    1 publications

    41 citations

  5. California State University, Fullerton

    Fullerton, United States

    1 h-index

    2 publications

    112 citations

  6. Union University

    Jackson, United States

    1 h-index

    1 publications

    56 citations

  7. Ames Research Center

    Mountain View, United States

    1 h-index

    1 publications

    18 citations

  8. Activated Research Company (United States)

    Eden Prairie, United States

    1 h-index

    2 publications

    32 citations

1–8 of 19

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 59 citations

    2

    h-index

  2. Managerial Auditing Journal

    MAJ · 2 publications · 97 citations

    2

    h-index

  3. Contemporary Accounting Research

    CAR · 1 publications · 11 citations

    1

    h-index

  4. Journal of accountancy online/Journal of accountancy

    JofA · 1 publications · 12 citations

    1

    h-index

  5. 1

    h-index

1–5