Internal Financial Control

Internal Financial Control is a systematic process embedded within an organization’s governance structure, designed to ensure the accuracy, reliability, and integrity of financial reporting, safeguard assets, and promote compliance with laws and regulations through preventive, detective, and corrective control mechanisms.

190

Publications

7.7K

Citations

414

Authors

245

Institutions

Publications per year

2017–2026

Variants

Internal Financial Controls

Parents

Budget Accountability

Children

Asset Safeguarding ControlsControl Deficiency EvaluationManagement Override ControlsPreventive Internal ControlsRemediation Of Control Weaknesses

Publications

190

Financial distress, internal control, and earnings management: Evidence from China

Yuanhui Li, Li Xiao, Erwei Xiang et al. · Journal of Contemporary Accounting & Economics · 2020 · 260 citations · Full text

Business, Accounting, Finance +16

Corporate financial policy and corporate control

Larry Y. Dann, Harry DeAngelo · Journal of Financial Economics · 1988 · 246 citations

Management, Corporate Governance, Finance +14

The Causes and Consequences of Internal Control Problems in Nonprofit Organizations

Christine Petrovits, Catherine Shakespeare, Aimee Shih · The Accounting Review · 2010 · 227 citations

Public Affairs, Nonprofit Management, Public Administration +14

Internal controls, risk management, and cash holdings

Hanwen Chen, Daoguang Yang, Joseph H. Zhang et al. · Journal of Corporate Finance · 2020 · 225 citations

Business, Finance, Risk Management +16

Internal Control Weaknesses and Financial Reporting Fraud

Dain C. Donelson, Matthew Ege, John M. McInnis · Auditing A Journal of Practice & Theory · 2016 · 212 citations

Business, Accountancy, Accounting +12

1–5 of 190

Authors

414

JK
Jeong‐Bon Kim
City University of Hong Kong, Hong Kong SAR China
3 publications · 135 citations
3
h-index
ME
Matthew Ege
Texas A&M University, United States
3 publications · 289 citations
3
h-index
JG
Joseph Gerakos
Dartmouth College, United States
2 publications · 55 citations
2
h-index
CS
Catherine Shakespeare
University of Michigan, United States
2 publications · 288 citations
2
h-index
SX
Steven Xiaofan Zheng
University of Manitoba, Canada
2 publications · 41 citations
2
h-index

1–5 of 414

Institutions

245

1–8 of 245

Venues

SSRN Electronic Journal
Repository · 16 publications · 544 citations
14
h-index
Contemporary Accounting Research
CAR · 6 publications · 479 citations
6
h-index
The Accounting Review
5 publications · 541 citations
5
h-index
Finance research letters
5 publications · 124 citations
5
h-index
Journal of Corporate Finance
4 publications · 337 citations
4
h-index

1–5