Concepedia

Internal Control Evaluation

Internal Control Evaluation is a systematic assessment process within the domain of auditing and forensic accounting that belongs to the genus of control evaluation methodologies, differentiating itself by focusing specifically on the design, implementation, and operating effectiveness of organizational mechanisms intended to ensure reliable financial reporting, operational efficiency, and compliance with laws and regulations.

191

Publications

8.3K

Citations

383

Authors

210

Institutions

Publications per year

2017–2026

51

Parents

Children

Publications

191

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

Reliance on accounting performance measures in superior evaluative style — The influence of national culture and personality

Graeme Harrison · Accounting Organizations and Society · 1993 · 206 citations

, , +12

An Investigation of Audit Committees' Oversight Responsibilities

F. Todd DeZoort · Abacus · 1997 · 205 citations

, , +11

An Experimental Study of Internal Control Judgements

Robert H. Ashton · Journal of Accounting Research · 1974 · 205 citations

, , +13

Internal auditors' perception about their role in risk management

Gerrit Sarens, Ignace De Beelde · Managerial Auditing Journal · 2006 · 202 citations

, , +13

1–5 of 191

Authors

383

  1. JL
    James L. Bierstaker

    Villanova University, United States

    6 publications · 141 citations

    6

    h-index

  2. JR
    Jennifer R. Joe

    University of Delaware, United States

    5 publications · 274 citations

    5

    h-index

  3. WR
    William R. Kinney

    The University of Texas at Austin, United States

    5 publications · 1.2K citations

    5

    h-index

  4. AF
    A. Faye Borthick

    Georgia State University, United States

    4 publications · 91 citations

    4

    h-index

  5. CC
    Chuleeporn Changchit

    Texas A&M University – Corpus Christi, United States

    3 publications · 98 citations

    3

    h-index

1–5 of 383

Institutions

210

  1. Bentley University

    Waltham, United States

    7 h-index

    10 publications

    352 citations

  2. Georgia State University

    Atlanta, United States

    6 h-index

    6 publications

    229 citations

  3. University of North Texas

    Denton, United States

    4 h-index

    4 publications

    191 citations

  4. University of Kentucky

    Lexington, United States

    4 h-index

    4 publications

    146 citations

  5. University of Iowa

    Iowa City, United States

    4 h-index

    4 publications

    1.1K citations

  6. Universitas Patria Artha

    Makassar, Indonesia

    3 h-index

    6 publications

    114 citations

  7. University of International Business and Economics

    Beijing, China

    3 h-index

    5 publications

    313 citations

  8. The University of Texas at Austin

    Austin, United States

    3 h-index

    3 publications

    1.1K citations

1–8 of 210

Venues

  1. Journal of Accounting Research

    JAR · 21 publications · 2.2K citations

    19

    h-index

  2. Managerial Auditing Journal

    MAJ · 15 publications · 626 citations

    14

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 12 publications · 651 citations

    12

    h-index

  4. SSRN Electronic Journal

    Repository · 10 publications · 425 citations

    10

    h-index

  5. The Accounting Review

    6 publications · 442 citations

    7

    h-index

1–5