Concepedia

Internal Controls Testing

Internal Controls Testing is a systematic audit procedure belonging to the class of assurance activities, distinguished by its focus on evaluating the design and operational effectiveness of an organization’s internal control mechanisms to prevent, detect, and correct fraud and errors within financial and operational processes.

36

Publications

1.2K

Citations

84

Authors

44

Institutions

Publications per year

2017–2026

4

Parents

Publications

36

Studies without Internal Controls

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

, , +17

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

A comprehensive and quantitative internal control index: construction, validation, and impact

Hanwen Chen, Dong Wang, H Han et al. · Review of Quantitative Finance and Accounting · 2016 · 76 citations

, , +8

The effect of auditor IT expertise on internal controls

Jacob Z. Haislip, Gary F. Peters, Vernon J. Richardson · International Journal of Accounting Information Systems · 2016 · 63 citations

, , +12

1–5 of 36

Authors

84

  1. SL
    Samuel L. Tiras

    Indiana University, United States

    3 publications · 82 citations

    3

    h-index

  2. HH
    H Han

    University of Cincinnati, United States

    2 publications · 91 citations

    2

    h-index

  3. NZ
    Nan Zhou

    Binghamton University, United States

    2 publications · 91 citations

    2

    h-index

  4. JR
    J. Reed Smith

    Indiana University, United States

    2 publications · 162 citations

    2

    h-index

  5. DW
    Dong Wang

    Zhejiang University of Finance and Economics, China

    2 publications · 91 citations

    2

    h-index

1–5 of 84

Institutions

44

  1. Indiana University

    Bloomington, United States

    2 h-index

    3 publications

    221 citations

  2. University of International Business and Economics

    Beijing, China

    2 h-index

    2 publications

    91 citations

  3. University of North Texas

    Denton, United States

    2 h-index

    2 publications

    74 citations

  4. Xi’an Jiaotong-Liverpool University

    Suzhou, China

    1 h-index

    1 publications

    63 citations

  5. Villanova University

    Radnor, United States

    1 h-index

    1 publications

    23 citations

  6. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    2 publications

    62 citations

  7. University of Milano-Bicocca

    Milan, Italy

    1 h-index

    1 publications

    23 citations

  8. Covenant University

    Ota, Nigeria

    1 h-index

    1 publications

    32 citations

1–8 of 44

Venues

  1. Contemporary Accounting Research

    CAR · 4 publications · 140 citations

    4

    h-index

  2. 3

    h-index

  3. Journal of Accounting Research

    JAR · 3 publications · 99 citations

    3

    h-index

  4. Journal of Information Systems

    3 publications · 57 citations

    3

    h-index

  5. SSRN Electronic Journal

    Repository · 2 publications · 28 citations

    2

    h-index

1–5