Concepedia

Internal Control Regulation

Internal Control Regulation is a formal governance mechanism within accounting regulation that establishes mandatory standards and oversight requirements for the design, implementation, and evaluation of organizational systems to ensure the accuracy, reliability, and integrity of financial reporting and compliance processes.

116

Publications

8.9K

Citations

254

Authors

167

Institutions

Publications per year

2017–2026

37

Parents

Publications

116

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

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

, , +15

Codon catalog usage is a genome strategy modulated for gene expressivity

Richard Grantham, Christian Gautier, Manolo Gouy et al. · Nucleic Acids Research · 1981 · 951 citations · Full text

, , +13

Internal control and management guidance

Mei Feng, Chan Li, Sarah E. McVay · Journal of Accounting and Economics · 2009 · 666 citations

, , +11

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

Maria Ogneva, K.R. Subramanyam, K. Raghunandan · The Accounting Review · 2007 · 434 citations

, , +17

How does internal control regulation affect financial reporting?

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

, , +14

1–5 of 116

Authors

254

  1. JK
    Jeong‐Bon Kim

    City University of Hong Kong, Hong Kong SAR China

    3 publications · 174 citations

    3

    h-index

  2. CT
    Cameron Truong

    Monash University, Australia

    3 publications · 130 citations

    3

    h-index

  3. YL
    Yingqi Li

    University of Regina, Canada

    3 publications · 74 citations

    3

    h-index

  4. TD
    Tatiana Dănescu

    1 Decembrie 1918 University, Romania

    2 publications · 32 citations

    2

    h-index

  5. GD
    Gordon D. Richardson

    University of Toronto, Canada

    2 publications · 39 citations

    2

    h-index

1–5 of 254

Institutions

167

  1. Monash University

    Melbourne, Australia

    5 h-index

    5 publications

    223 citations

  2. University of South Florida

    Tampa, United States

    3 h-index

    3 publications

    135 citations

  3. City University of Hong Kong

    Hong Kong, Hong Kong

    3 h-index

    4 publications

    273 citations

  4. Singapore Management University

    Singapore, Singapore

    3 h-index

    3 publications

    144 citations

  5. Deakin University

    Burwood, Australia

    3 h-index

    3 publications

    132 citations

  6. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    3 h-index

    5 publications

    199 citations

  7. Universitatea Petru Maior din Tîrgu Mureş

    Târgu Mureş, Romania

    2 h-index

    2 publications

    32 citations

  8. University of Regina

    Regina, Canada

    2 h-index

    3 publications

    86 citations

1–8 of 167

Venues

  1. SSRN Electronic Journal

    Repository · 9 publications · 2.3K citations

    9

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 5 publications · 276 citations

    5

    h-index

  3. Finance research letters

    4 publications · 121 citations

    4

    h-index

  4. Managerial Auditing Journal

    MAJ · 4 publications · 106 citations

    4

    h-index

  5. Journal of Information Systems

    3 publications · 107 citations

    3

    h-index

1–5