Concepedia

Internal Controls

Internal Controls is a systematic process integrated within organizational frameworks to provide reasonable assurance regarding the reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations, distinguished by its role in mitigating risks and safeguarding assets through preventive, detective, and corrective measures.

935

Publications

62.4K

Citations

1.8K

Authors

863

Institutions

Publications per year

2017–2026

316

Variants

Internal ControlInternal Controls In NonprofitsNonprofit Internal Control

Parents

Children

Publications

935

The External Control of Organizations.

Jarlath Benson, Jeffrey Pfeffer, Gerald R. Salancik · Administrative Science Quarterly · 1978 · 5.1K citations

, , +11

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 MARKET FOR CORPORATE CONTROL AND FIRM INNOVATION.

Michael A. Hitt, Robert E. Hoskisson, Richard A. Johnson et al. · Academy of Management Journal · 1996 · 1.1K citations

, , +12

On the Efficiency of Internal and External Corporate Control Mechanisms

James P. Walsh, James K. Seward · Academy of Management Review · 1990 · 1.1K citations

, , +12

Audit Committee Quality and Internal Control: An Empirical Analysis

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

, , +16

1–5 of 935

Authors

1.8K

  1. SE
    Sarah E. McVay

    University of Washington, United States

    11 publications · 2.6K citations

    10

    h-index

  2. WR
    William R. Kinney

    The University of Texas at Austin, United States

    9 publications · 3.4K citations

    9

    h-index

  3. JZ
    Jian Zhou

    University of Hawaiʻi at Mānoa, United States

    9 publications · 1.1K citations

    9

    h-index

  4. GS
    Gerrit Sarens

    UCLouvain, Belgium

    8 publications · 645 citations

    8

    h-index

  5. KC
    Kam C. Chan

    Western Kentucky University, United States

    8 publications · 657 citations

    8

    h-index

1–5 of 1.8K

Institutions

863

  1. Bentley University

    Waltham, United States

    15 h-index

    23 publications

    1.9K citations

  2. University of Iowa

    Iowa City, United States

    11 h-index

    11 publications

    3.4K citations

  3. Texas A&M University

    College Station, United States

    10 h-index

    12 publications

    4K citations

  4. University of Washington

    Seattle, United States

    10 h-index

    16 publications

    2.6K citations

  5. University of Hawaiʻi at Mānoa

    Honolulu, United States

    10 h-index

    13 publications

    651 citations

  6. Rutgers, The State University of New Jersey

    New Brunswick, United States

    9 h-index

    10 publications

    851 citations

  7. The University of Texas at Austin

    Austin, United States

    9 h-index

    10 publications

    3.8K citations

  8. Arizona State University

    Tempe, United States

    8 h-index

    12 publications

    387 citations

1–8 of 863

Venues

  1. SSRN Electronic Journal

    Repository · 74 publications · 5.2K citations

    30

    h-index

  2. Managerial Auditing Journal

    MAJ · 36 publications · 1.9K citations

    24

    h-index

  3. The Accounting Review

    25 publications · 4.8K citations

    23

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 25 publications · 2.3K citations

    21

    h-index

  5. Sustainability

    16 publications · 473 citations

    15

    h-index

1–5