Concepedia

Internal Control Deficiencies

Internal Control Deficiency is a condition within an organization’s internal control system where the design or operation of controls fails to prevent or detect material misstatements in a timely manner, thereby compromising the reliability of financial reporting and compliance with applicable laws and regulations.

105

Publications

9.8K

Citations

202

Authors

155

Institutions

Publications per year

2017–2026

28

Parents

Publications

105

Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

Michael C. Jensen · SSRN Electronic Journal · 1999 · 1.7K citations · Full text

, , +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

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

Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002

Jacqueline S. Hammersley, Linda A. Myers, Catherine Shakespeare · Review of Accounting Studies · 2007 · 549 citations

, , +17

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Anna M. Costello, Regina Wittenberg-Moerman · Journal of Accounting Research · 2010 · 543 citations

, , +17

1–5 of 105

Authors

202

  1. CS
    Catherine Shakespeare

    University of Michigan, United States

    4 publications · 969 citations

    4

    h-index

  2. JS
    Jacqueline S. Hammersley

    University of Georgia, United States

    3 publications · 710 citations

    3

    h-index

  3. AS
    Ahmad Saiful Azlin Puteh Salin

    Universiti Teknologi MARA, Malaysia

    3 publications · 87 citations

    3

    h-index

  4. MW
    Marcia Weidenmier Watson

    Mississippi State University, United States

    3 publications · 227 citations

    3

    h-index

  5. LG
    Lynford Graham

    Bentley University, United States

    3 publications · 82 citations

    3

    h-index

1–5 of 202

Institutions

155

  1. University of Michigan

    Ann Arbor, United States

    5 h-index

    5 publications

    1.2K citations

  2. University of Kansas

    Lawrence, United States

    5 h-index

    7 publications

    821 citations

  3. Texas A&M University

    College Station, United States

    4 h-index

    4 publications

    1.4K citations

  4. Bentley University

    Waltham, United States

    4 h-index

    7 publications

    204 citations

  5. Ross School

    East Hampton, United States

    4 h-index

    4 publications

    944 citations

  6. Universiti Teknologi MARA

    Shah Alam, Malaysia

    3 h-index

    9 publications

    261 citations

  7. Mississippi State University

    Starkville, United States

    3 h-index

    4 publications

    223 citations

  8. University of Nebraska–Lincoln

    Lincoln, United States

    3 h-index

    3 publications

    79 citations

1–8 of 155

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 2.8K citations

    12

    h-index

  2. Contemporary Accounting Research

    CAR · 9 publications · 940 citations

    9

    h-index

  3. The Accounting Review

    8 publications · 816 citations

    8

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 7 publications · 694 citations

    7

    h-index

  5. Accounting Horizons

    6 publications · 228 citations

    6

    h-index

1–5