Concepedia

Internal Control Weakness Analysis

Internal Control Weakness Analysis is a systematic method used in bribery investigations to identify, evaluate, and classify deficiencies in organizational control structures that render systems vulnerable to corrupt practices, distinguishing it from broader audit or compliance reviews by its focused diagnostic intent on corruption-related control failures.

77

Publications

5K

Citations

164

Authors

124

Institutions

Publications per year

2017–2026

26

Parents

Publications

77

Audit committee quality, auditor independence, and internal control weaknesses

Yan Zhang, Jian Zhou, Nan Zhou · Journal of Accounting and Public Policy · 2007 · 778 citations

, , +14

The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

Weili Ge, Sarah E. McVay · Accounting Horizons · 2005 · 749 citations

, , +15

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

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

Anna M. Costello, Regina Wittenberg Moerman · SSRN Electronic Journal · 2010 · 202 citations · Full text

, , +17

Internal controls and fraud – empirical evidence from oil and gas company

Khairul Mizan Zakaria, Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin · Journal of Financial Crime · 2016 · 140 citations

, , +14

1–5 of 77

Authors

164

  1. HH
    Hua‐Wei Huang

    National Cheng Kung University, Taiwan

    5 publications · 185 citations

    5

    h-index

  2. MS
    Mahdi Salehi

    Ferdowsi University of Mashhad, Iran

    4 publications · 93 citations

    4

    h-index

  3. JR
    John R. Kuhn

    University of Central Florida, United States

    3 publications · 128 citations

    3

    h-index

  4. JZ
    Jian Zhou

    University of Hawaiʻi at Mānoa, United States

    3 publications · 911 citations

    3

    h-index

  5. AS
    Ahmad Saiful Azlin Puteh Salin

    Universiti Teknologi MARA, Malaysia

    3 publications · 201 citations

    3

    h-index

1–5 of 164

Institutions

124

  1. Monash University

    Melbourne, Australia

    5 h-index

    5 publications

    261 citations

  2. University of South Florida

    Tampa, United States

    4 h-index

    7 publications

    215 citations

  3. Texas A&M University

    College Station, United States

    4 h-index

    5 publications

    310 citations

  4. City University of Hong Kong

    Hong Kong, Hong Kong

    3 h-index

    3 publications

    115 citations

  5. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    3 h-index

    5 publications

    199 citations

  6. University of Massachusetts Boston

    Boston, United States

    3 h-index

    3 publications

    101 citations

  7. Deakin University

    Burwood, Australia

    3 h-index

    3 publications

    170 citations

  8. Islamic Azad University, Tehran

    Tehran, Iran

    3 h-index

    3 publications

    116 citations

1–8 of 124

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 465 citations

    8

    h-index

  2. 3

    h-index

  3. The International Journal of Accounting

    3 publications · 106 citations

    3

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 128 citations

    3

    h-index

  5. Journal of Contemporary Accounting & Economics

    3 publications · 135 citations

    3

    h-index

1–5