Concepedia

Internal Control Systems

Internal Control Systems is a comprehensive framework of policies, procedures, and mechanisms instituted within public sector organizations to ensure the reliability of financial reporting, the effectiveness and efficiency of operations, and compliance with applicable laws and regulations, thereby supporting public financial management and enabling effective risk oversight.

565

Publications

27.1K

Citations

1.2K

Authors

613

Institutions

Publications per year

2017–2026

207

Parents

Children

Publications

565

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

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

, , +15

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney · Journal of Accounting and Economics · 2006 · 842 citations

, , +12

Internal control and management guidance

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

, , +11

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Anna M. Costello, Regina Wittenberg-Moerman · Journal of Accounting Research · 2010 · 543 citations

, , +17

Dimensions of internal versus external control.

Herbert L. Mirels · Journal of Consulting and Clinical Psychology · 1970 · 467 citations

, , +6

1–5 of 565

Authors

1.2K

  1. SE
    Sarah E. McVay

    University of Washington, United States

    5 publications · 1.2K citations

    5

    h-index

  2. WR
    William R. Kinney

    The University of Texas at Austin, United States

    5 publications · 1.3K citations

    5

    h-index

  3. GK
    Guzaliya Klychova

    Kazan State Agrarian University, Russia

    5 publications · 66 citations

    5

    h-index

  4. KC
    Kam C. Chan

    Western Kentucky University, United States

    5 publications · 571 citations

    5

    h-index

  5. JZ
    Jian Zhou

    University of Hawaiʻi at Mānoa, United States

    4 publications · 194 citations

    4

    h-index

1–5 of 1.2K

Institutions

613

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    7 h-index

    19 publications

    686 citations

  2. Universitas Patria Artha

    Makassar, Indonesia

    6 h-index

    10 publications

    218 citations

  3. Virginia Commonwealth University

    Richmond, United States

    5 h-index

    7 publications

    265 citations

  4. Rutgers, The State University of New Jersey

    New Brunswick, United States

    5 h-index

    6 publications

    427 citations

  5. Sam Ratulangi University

    Manado, Indonesia

    5 h-index

    13 publications

    196 citations

  6. University of Hawaiʻi at Mānoa

    Honolulu, United States

    5 h-index

    7 publications

    440 citations

  7. University of Iowa

    Iowa City, United States

    5 h-index

    5 publications

    1.2K citations

  8. The University of Texas at Austin

    Austin, United States

    5 h-index

    6 publications

    1.7K citations

1–8 of 613

Venues

  1. SSRN Electronic Journal

    Repository · 31 publications · 3K citations

    19

    h-index

  2. Sustainability

    12 publications · 274 citations

    12

    h-index

  3. The Accounting Review

    11 publications · 916 citations

    11

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 12 publications · 971 citations

    11

    h-index

  5. Journal of Accounting Research

    JAR · 11 publications · 1K citations

    10

    h-index

1–5