Concepedia

Control Environment

Control Environment is a foundational component of enterprise risk management that constitutes the organizational tone, culture, and governance structures shaping the attitude and commitment toward internal controls, thereby distinguishing it from other control activities by establishing the overarching basis for effective risk governance.

303

Publications

15.4K

Citations

885

Authors

391

Institutions

Publications per year

2017–2026

101

Parents

Publications

303

Top Executive Locus of Control and Its Relationship to Strategy-Making, Structure, and Environment.

Danny Miller, Mario De, Jean‐Marie Toulouse · Academy of Management Journal · 1982 · 764 citations

, , +13

Toward an integrative framework of organizational control

Eric Flamholtz, T. K. Das, Anne S. Tsui · Accounting Organizations and Society · 1985 · 661 citations

, , +14

Management control in contemporary organizations: towards a wider framework

David Otley · Management Accounting Research · 1994 · 619 citations

, , +13

A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting

Timothy B. Bell, Joseph V. Carcello · Auditing A Journal of Practice & Theory · 2000 · 449 citations

, , +17

LEARNING WITHIN A LEARNER CONTROL TRAINING ENVIRONMENT: THE INTERACTIVE EFFECTS OF GOAL ORIENTATION AND METACOGNITIVE INSTRUCTION ON LEARNING OUTCOMES

Aaron M. Schmidt, J. Kevin Ford · Personnel Psychology · 2003 · 357 citations

, , +17

1–5 of 303

Authors

885

  1. KC
    Kam C. Chan

    Western Kentucky University, United States

    3 publications · 472 citations

    3

    h-index

  2. EB
    Ernest Bielinis

    University of Warmia and Mazury in Olsztyn, Poland

    3 publications · 110 citations

    3

    h-index

  3. AD
    Aiyesha Dey

    University of Chicago, United States

    2 publications · 129 citations

    2

    h-index

  4. AG
    Antonello Garzoni

    LUM Jean Monnet University, Italy

    2 publications · 64 citations

    2

    h-index

  5. GS
    Gerrit Sarens

    UCLouvain, Belgium

    2 publications · 210 citations

    2

    h-index

1–5 of 885

Institutions

391

  1. Washington State University

    Pullman, United States

    6 h-index

    8 publications

    535 citations

  2. Virginia Tech

    Blacksburg, United States

    4 h-index

    10 publications

    466 citations

  3. Universiti Teknologi MARA

    Shah Alam, Malaysia

    4 h-index

    10 publications

    379 citations

  4. Purdue University West Lafayette

    West Lafayette, United States

    4 h-index

    16 publications

    408 citations

  5. Arizona State University

    Tempe, United States

    3 h-index

    5 publications

    204 citations

  6. University of Minnesota

    Minneapolis, United States

    3 h-index

    6 publications

    188 citations

  7. Massey University

    Palmerston North, New Zealand

    3 h-index

    4 publications

    104 citations

  8. University of Washington

    Seattle, United States

    3 h-index

    3 publications

    340 citations

1–8 of 391

Venues

  1. Managerial Auditing Journal

    MAJ · 8 publications · 646 citations

    8

    h-index

  2. SSRN Electronic Journal

    Repository · 5 publications · 261 citations

    5

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 5 publications · 601 citations

    5

    h-index

  4. Contemporary Accounting Research

    CAR · 4 publications · 360 citations

    4

    h-index

  5. Sustainability

    4 publications · 62 citations

    4

    h-index

1–5