Concepedia

Internal Control Over Reporting

Internal Control Over Reporting is a formal governance framework within financial and regulatory reporting systems that ensures the accuracy, completeness, and timeliness of supervisory reports through structured oversight mechanisms, verification processes, and accountability controls distinct from operational or managerial controls.

80

Publications

4K

Citations

162

Authors

107

Institutions

Publications per year

2017–2026

17

Parents

Publications

80

How does internal control regulation affect financial reporting?

Jennifer Lynne M. Altamuro, Anne Beatty · Journal of Accounting and Economics · 2009 · 421 citations

, , +14

Determinants of weaknesses in internal control over financial reporting

Jeffrey T. Doyle, Weili Ge, Sarah E. McVay · Journal of Accounting and Economics · 2007 · 393 citations · Full text

, , +16

Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management

Mei Feng, Chan Li, Sarah E. McVay et al. · The Accounting Review · 2014 · 361 citations

, , +15

How Does Internal Control Regulation Affect Financial Reporting?

Jennifer Lynne M. Altamuro, Anne Beatty · SSRN Electronic Journal · 2009 · 135 citations · Full text

, , +14

Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality

Kathleen A. Bentley‐Goode, Nathan J. Newton, Anne Thompson · Auditing A Journal of Practice & Theory · 2017 · 132 citations

, , +11

1–5 of 80

Authors

162

  1. SE
    Sarah E. McVay

    University of Washington, United States

    5 publications · 935 citations

    5

    h-index

  2. HA
    Hollis Ashbaugh Skaife

    University of California, Davis, United States

    5 publications · 552 citations

    5

    h-index

  3. WG
    Weili Ge

    University of Washington, United States

    3 publications · 560 citations

    3

    h-index

  4. DM
    Dennis M. López

    The University of Texas at San Antonio, United States

    3 publications · 77 citations

    3

    h-index

  5. KT
    Kevin T. Rich

    Marquette University, United States

    3 publications · 48 citations

    3

    h-index

1–5 of 162

Institutions

107

  1. University of Washington

    Seattle, United States

    5 h-index

    8 publications

    1.5K citations

  2. University of California, Davis

    Davis, United States

    5 h-index

    5 publications

    552 citations

  3. The University of Texas at San Antonio

    San Antonio, United States

    3 h-index

    4 publications

    92 citations

  4. Marquette University

    Milwaukee, United States

    3 h-index

    3 publications

    48 citations

  5. Utah State University

    Logan, United States

    3 h-index

    3 publications

    477 citations

  6. Mississippi State University

    Starkville, United States

    3 h-index

    4 publications

    115 citations

  7. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    3 publications

    181 citations

  8. Youngstown State University

    Youngstown, United States

    2 h-index

    4 publications

    68 citations

1–8 of 107

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 425 citations

    11

    h-index

  2. Managerial Auditing Journal

    MAJ · 5 publications · 131 citations

    5

    h-index

  3. Accounting Horizons

    5 publications · 201 citations

    5

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 4 publications · 366 citations

    4

    h-index

  5. Contemporary Accounting Research

    CAR · 3 publications · 185 citations

    3

    h-index

1–5