Concepedia

Internal Control Auditing

Internal Control Auditing is a systematic evaluation process within the broader domain of government auditing that assesses the design and operating effectiveness of internal control systems to provide reasonable assurance regarding the reliability of financial reporting, compliance with applicable laws and regulations, and the efficiency and effectiveness of government operations.

308

Publications

18.3K

Citations

572

Authors

314

Institutions

Publications per year

2017–2026

91

Parents

Publications

308

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney et al. · The Accounting Review · 2008 · 956 citations

, , +15

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney · Journal of Accounting and Economics · 2006 · 842 citations

, , +12

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney et al. · Journal of Accounting Research · 2008 · 826 citations

, , +17

Audit committee quality, auditor independence, and internal control weaknesses

Yan Zhang, Jian Zhou, Nan Zhou · Journal of Accounting and Public Policy · 2007 · 778 citations

, , +14

Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*

Chris E. Hogan, Michael S. Wilkins · Contemporary Accounting Research · 2008 · 717 citations

, , +16

1–5 of 308

Authors

572

  1. WR
    William R. Kinney

    The University of Texas at Austin, United States

    12 publications · 3.6K citations

    12

    h-index

  2. DW
    Daniel W. Collins

    University of Iowa, United States

    6 publications · 3.2K citations

    6

    h-index

  3. WR
    W. Robert Knechel

    University of Florida, United States

    6 publications · 784 citations

    6

    h-index

  4. CL
    Chan Li

    University of Kansas, United States

    6 publications · 604 citations

    6

    h-index

  5. KR
    K. Raghunandan

    Florida International University, United States

    5 publications · 312 citations

    5

    h-index

1–5 of 572

Institutions

314

  1. Bentley University

    Waltham, United States

    9 h-index

    14 publications

    479 citations

  2. The University of Texas at Austin

    Austin, United States

    9 h-index

    12 publications

    3.5K citations

  3. University of Kansas

    Lawrence, United States

    8 h-index

    14 publications

    1.3K citations

  4. Indiana University

    Bloomington, United States

    7 h-index

    10 publications

    765 citations

  5. University of Iowa

    Iowa City, United States

    7 h-index

    7 publications

    3.3K citations

  6. University of Florida

    Gainesville, United States

    6 h-index

    7 publications

    874 citations

  7. Rutgers, The State University of New Jersey

    New Brunswick, United States

    5 h-index

    7 publications

    543 citations

  8. University of Auckland

    Auckland, New Zealand

    5 h-index

    8 publications

    1.7K citations

1–8 of 314

Venues

  1. SSRN Electronic Journal

    Repository · 30 publications · 1.9K citations

    20

    h-index

  2. Journal of Accounting Research

    JAR · 22 publications · 2.4K citations

    18

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 17 publications · 1.4K citations

    15

    h-index

  4. The Accounting Review

    15 publications · 2.2K citations

    14

    h-index

  5. Managerial Auditing Journal

    MAJ · 15 publications · 468 citations

    13

    h-index

1–5