Internal Control Oversight

Internal Control Oversight is a governance mechanism that systematically monitors, evaluates, and ensures the effectiveness of an organization’s internal control systems to safeguard assets, maintain reliable financial reporting, and promote compliance with laws and regulations.

Publications

1.7K

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Policy Oversight

Publications

The impact of internal audit attributes on the effectiveness of internal control over operations and compliance

Yu-Tzu Chang, Han-Chung Chen, Rainbow K. Cheng et al. · Journal of Contemporary Accounting & Economics · 2018 · 168 citations

Business, Accountancy, Accounting +14

Research Opportunities in Internal Control Quality and Quality Assurance

William R. Kinney · Auditing A Journal of Practice & Theory · 2000 · 105 citations

Management, Quality Management, Quality Assurance +15

Learning from Enron

Simon Deakin, Suzanne J. Konzelmann · Corporate Governance An International Review · 2004 · 105 citations

Management, Corporate Governance, Sustainability Management +17

Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension

Robert H. Ashton, Paul R. Brown · Journal of Accounting Research · 1980 · 96 citations

Business, Accountancy, Accounting +14

Quality of internal control over financial reporting, corporate governance and credit ratings

Mohamed A. Elbannan · International Journal of Disclosure and Governance · 2009 · 89 citations

Business, Accountancy, Corporate Governance +17

1–5 of 43

Authors

JC
Jong Chool Park
University of South Florida, United States
2 publications · 75 citations
2
h-index
JJ
Jay Junghun Lee
University of Massachusetts Boston, United States
2 publications · 75 citations
2
h-index
JK
Jeong‐Bon Kim
City University of Hong Kong, Hong Kong SAR China
2 publications · 75 citations
2
h-index
WL
Wei Lu
Monash University, Australia
2 publications · 93 citations
2
h-index
WR
William R. Kinney
The University of Texas at Austin, United States
2 publications · 151 citations
2
h-index

1–5 of 96

Institutions

1–8 of 68

Venues

SSRN Electronic Journal
Repository · 4 publications · 61 citations
4
h-index
Auditing A Journal of Practice & Theory
AJPT · 2 publications · 151 citations
2
h-index
Journal of Contemporary Accounting & Economics
2 publications · 207 citations
2
h-index
Finance research letters
2 publications · 46 citations
2
h-index
Managerial Auditing Journal
MAJ · 2 publications · 68 citations
2
h-index

1–5