Concepedia

Internal Control Quality

Internal Control Quality is a construct in accounting research that denotes the effectiveness of a firm’s internal control system in ensuring the reliability of financial reporting, preventing and detecting material misstatements, and complying with applicable laws and regulations, thereby distinguishing it from broader organizational controls by its specific focus on financial reporting integrity within the framework of Agency Theory.

339

Publications

20.5K

Citations

1K

Authors

571

Institutions

Publications per year

2017–2026

152

Parents

Publications

339

Accruals Quality and Internal Control over Financial Reporting

Jeffrey T. Doyle, Weili Ge, Sarah E. McVay · The Accounting Review · 2007 · 1.3K citations

, , +17

Audit Committee Quality and Internal Control: An Empirical Analysis

Jayanthi Krishnan · The Accounting Review · 2005 · 1K citations

, , +16

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 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

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?

Mei Cheng, Dan S. Dhaliwal, Yuan Zhang · Journal of Accounting and Economics · 2013 · 658 citations

, , +17

1–5 of 339

Authors

1K

  1. RL
    Ryan LaFond

    California Maritime Academy, United States

    6 publications · 2.2K citations

    6

    h-index

  2. HK
    Hichem Khlif

    University of Sfax, Tunisia

    6 publications · 307 citations

    6

    h-index

  3. WR
    William R. Kinney

    The University of Texas at Austin, United States

    6 publications · 2.3K citations

    6

    h-index

  4. DW
    Daniel W. Collins

    University of Iowa, United States

    5 publications · 2.2K citations

    5

    h-index

  5. EJ
    Edna Joana Cláudio Manrique

    Universidade Federal de Goiás, Brazil

    5 publications · 83 citations

    5

    h-index

1–5 of 1K

Institutions

571

  1. University of Sfax

    Sfax, Tunisia

    8 h-index

    12 publications

    811 citations

  2. Sun Yat-sen University

    Guangzhou, China

    7 h-index

    17 publications

    935 citations

  3. University of Wisconsin–Madison

    Madison, United States

    6 h-index

    6 publications

    2K citations

  4. Bentley University

    Waltham, United States

    5 h-index

    9 publications

    1.5K citations

  5. Universidade Federal de Goiás

    Goiânia, Brazil

    5 h-index

    22 publications

    379 citations

  6. American University in Cairo

    Cairo, Egypt

    5 h-index

    5 publications

    288 citations

  7. The University of Texas at Austin

    Austin, United States

    5 h-index

    5 publications

    2.2K citations

  8. University of International Business and Economics

    Beijing, China

    5 h-index

    12 publications

    356 citations

1–8 of 571

Venues

  1. SSRN Electronic Journal

    Repository · 26 publications · 1.1K citations

    17

    h-index

  2. The Accounting Review

    12 publications · 4.3K citations

    12

    h-index

  3. 10

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 10 publications · 1.3K citations

    10

    h-index

  5. Sustainability

    9 publications · 218 citations

    9

    h-index

1–5