Concepedia

Control Environment Evaluation

Control Environment Evaluation is a methodological framework within internal control evaluation that systematically assesses the foundation of an organization’s control structure, including governance, ethical values, management philosophy, and accountability mechanisms, to determine its influence on the effectiveness of internal controls.

15

Publications

854

Citations

38

Authors

18

Institutions

Publications per year

2017–2026

4

Parents

Publications

15

Internal auditing practices and internal control system

Faudziah Hanim Fadzil, Hasnah Haron, Muhamad Jantan · Managerial Auditing Journal · 2005 · 288 citations

, , +11

Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt

L.M. Quadackers, T.L.C.M. Groot, Arnold Wright · Contemporary Accounting Research · 2013 · 173 citations

, , +10

The Effectiveness of Internal Control Systems of Banks. The Case of Ghanaian Banks

Philip Ayagre, Ishmael Appiah-Gyamerah, Joseph Nartey · International Journal of Accounting and Financial Reporting · 2014 · 75 citations · Full text

, , +13

The impact of an IT governance framework on the internal control environment

Michele Rubino, Filippo Vitolla, Antonello Garzoni · Records Management Journal · 2017 · 51 citations

, , +12

Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt

L.M. Quadackers, T.L.C.M. Groot, Arnold Wright · SSRN Electronic Journal · 2012 · 39 citations · Full text

, , +10

1–5 of 15

Authors

38

  1. TG
    T.L.C.M. Groot

    Vrije Universiteit Amsterdam, Netherlands

    2 publications · 212 citations

    2

    h-index

  2. AW
    Arnold Wright

    Boston College, United States

    2 publications · 212 citations

    2

    h-index

  3. LQ
    L.M. Quadackers

    Vrije Universiteit Amsterdam, Netherlands

    2 publications · 212 citations

    2

    h-index

  4. KF
    Kevin F. Brown

    Wright State University, United States

    1 publications · 10 citations

    1

    h-index

  5. SP
    Septarina Prita Dania Sofianti

    Universitas Jember, Indonesia

    1 publications · 17 citations

    1

    h-index

1–5 of 38

Institutions

18

  1. Vrije Universiteit Amsterdam

    Amsterdam, The Netherlands

    2 h-index

    4 publications

    424 citations

  2. Northern University of Malaysia

    Jitra, Malaysia

    1 h-index

    1 publications

    288 citations

  3. Council of Economic Advisers

    Washington, United States

    1 h-index

    1 publications

    13 citations

  4. Manouba University

    Manouba, Tunisia

    1 h-index

    1 publications

    34 citations

  5. University of Economics Ho Chi Minh City

    Ho Chi Minh City, Vietnam

    1 h-index

    1 publications

    29 citations

  6. Andalas University

    Padang, Indonesia

    1 h-index

    1 publications

    37 citations

  7. Universiti Sains Malaysia

    George Town, Malaysia

    1 h-index

    2 publications

    576 citations

  8. Universidad del Noreste

    Tampico, Mexico

    1 h-index

    1 publications

    173 citations

1–8 of 18

Venues

  1. DigitalCommons - CalPoly (California State Polytechnic University)

    Repository · 1 publications · 14 citations

    1

    h-index

  2. Contemporary Accounting Research

    CAR · 1 publications · 173 citations

    1

    h-index

  3. Managerial Auditing Journal

    MAJ · 1 publications · 288 citations

    1

    h-index

  4. Journal of accountancy online/Journal of accountancy

    JofA · 1 publications · 17 citations

    1

    h-index

  5. 1

    h-index

1–5