Concepedia

Internal Controls Audit

Internal Controls Audit is a systematic examination and evaluation of an organization’s internal control systems, procedures, and mechanisms to determine their effectiveness in ensuring operational reliability, financial accuracy, and compliance with regulatory standards within the domain of Security Audit.

85

Publications

5.4K

Citations

173

Authors

102

Institutions

Publications per year

2017–2026

22

Parents

Publications

85

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney et al. · The Accounting Review · 2008 · 956 citations

, , +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

The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era

Michael Ettredge, Chan Li, Lili Sun · Auditing A Journal of Practice & Theory · 2006 · 354 citations

, , +17

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Mark L. DeFond, Clive S. Lennox · Journal of Accounting Research · 2016 · 267 citations · Full text

, , +14

The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney · SSRN Electronic Journal · 2006 · 262 citations · Full text

, , +12

1–5 of 85

Authors

173

  1. WR
    William R. Kinney

    The University of Texas at Austin, United States

    6 publications · 2.3K citations

    6

    h-index

  2. DW
    Daniel W. Collins

    University of Iowa, United States

    4 publications · 2.2K citations

    4

    h-index

  3. CL
    Chan Li

    University of Kansas, United States

    3 publications · 388 citations

    3

    h-index

  4. SG
    Steve G. Sutton

    University of Central Florida, United States

    3 publications · 126 citations

    3

    h-index

  5. ML
    Marcy L. Shepardson

    Indiana University, United States

    3 publications · 174 citations

    3

    h-index

1–5 of 173

Institutions

102

  1. The University of Texas at Austin

    Austin, United States

    6 h-index

    9 publications

    2.4K citations

  2. University of Iowa

    Iowa City, United States

    4 h-index

    4 publications

    2.2K citations

  3. University of Central Florida

    Orlando, United States

    3 h-index

    6 publications

    242 citations

  4. Arizona State University

    Tempe, United States

    3 h-index

    5 publications

    101 citations

  5. University of Southern California

    Los Angeles, United States

    3 h-index

    5 publications

    792 citations

  6. University of North Texas

    Denton, United States

    3 h-index

    3 publications

    93 citations

  7. California Southern University

    Chandler, United States

    3 h-index

    4 publications

    701 citations

  8. Rutgers, The State University of New Jersey

    New Brunswick, United States

    3 h-index

    5 publications

    486 citations

1–8 of 102

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 797 citations

    11

    h-index

  2. Managerial Auditing Journal

    MAJ · 7 publications · 203 citations

    7

    h-index

  3. The Accounting Review

    6 publications · 1.3K citations

    6

    h-index

  4. Journal of Accounting Research

    JAR · 5 publications · 554 citations

    5

    h-index

  5. Journal of Information Systems

    3 publications · 60 citations

    3

    h-index

1–5