Concepedia

Internal Control Testing

Internal Control Testing is a systematic audit procedure belonging to the class of assurance methods, specifically designed to evaluate the operating effectiveness of internal controls in preventing or detecting material misstatements within financial reporting processes.

29

Publications

1.1K

Citations

50

Authors

27

Institutions

Publications per year

2017–2026

3

Parents

Publications

29

Studies without Internal Controls

John C. Bailar, Thomas A. Louis, Philip W. Lavori et al. · New England Journal of Medicine · 1984 · 110 citations

, , +17

Research Opportunities in Internal Control Quality and Quality Assurance

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

, , +15

The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength

Evelyn Patterson, J. Reed Smith · The Accounting Review · 2007 · 104 citations

, , +13

A Meta-Analysis of Studies on Internal Control Judgments

Ken T. Trotman, Robert A. Wood · Journal of Accounting Research · 1991 · 78 citations

, , +15

Internal Control Evaluation: A Computational Model of the Review Process.

Rayman D. Meservy, Andrew D. Bailey, Paul E. Johnson · Auditing A Journal of Practice & Theory · 1986 · 61 citations · Full text

, , +11

1–5 of 29

Authors

50

  1. SL
    Samuel L. Tiras

    Indiana University, United States

    3 publications · 82 citations

    3

    h-index

  2. WR
    William R. Kinney

    The University of Texas at Austin, United States

    2 publications · 151 citations

    2

    h-index

  3. JR
    J. Reed Smith

    Indiana University, United States

    2 publications · 162 citations

    2

    h-index

  4. RS
    Reed Smith

    Indiana University, United States

    1 publications · 13 citations

    1

    h-index

  5. AD
    Andrew D. Bailey

    University of Illinois Urbana-Champaign, United States

    1 publications · 61 citations

    1

    h-index

1–5 of 50

Institutions

27

  1. Indiana University

    Bloomington, United States

    2 h-index

    3 publications

    221 citations

  2. National Institute for Biological Standards and Control

    Potters Bar, United Kingdom

    1 h-index

    1 publications

    27 citations

  3. University of California, Los Angeles

    Los Angeles, United States

    1 h-index

    1 publications

    28 citations

  4. The University of Texas at Austin

    Austin, United States

    1 h-index

    1 publications

    105 citations

  5. University of Manchester

    Manchester, United Kingdom

    1 h-index

    1 publications

    27 citations

  6. Copenhagen Business School

    Copenhagen, Denmark

    1 h-index

    1 publications

    23 citations

  7. University of Parma

    Parma, Italy

    1 h-index

    2 publications

    76 citations

  8. John Carroll University

    University Heights, United States

    1 h-index

    2 publications

    22 citations

1–8 of 27

Venues

  1. Journal of Information Systems

    4 publications · 90 citations

    4

    h-index

  2. Contemporary Accounting Research

    CAR · 4 publications · 140 citations

    4

    h-index

  3. International Journal of Auditing

    IJA · 3 publications · 83 citations

    3

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 212 citations

    3

    h-index

  5. Journal of Accounting Research

    JAR · 3 publications · 99 citations

    3

    h-index

1–5