Material Weakness Assessment is a systematic evaluation process within internal control frameworks that identifies and analyzes deficiencies in control design or operation whose severity could reasonably result in the failure to prevent or detect material misstatements in financial reporting.
53
Publications
6.8K
Citations
120
Authors
101
Institutions
Publications per year
2017–2026
9
Parents
Publications
53
Accruals Quality and Internal Control over Financial Reporting
Jeffrey T. Doyle, Weili Ge, Sarah E. McVay · The Accounting Review · 2007 · 1.3K citations
Business, Accountancy, Accounting +17
Measuring Accounting Reporting Complexity with XBRL
Rani Hoitash, Udi Hoitash · The Accounting Review · 2017 · 340 citations
Business, Accountancy, Accounting +12
1–5 of 53
Authors
120
- RH
4
h-index
- UH
4
h-index
- WG
4
h-index
- SE
4
h-index
- AS
2
h-index
1–5 of 120
Institutions
101
Bentley University
Waltham, United States
5 h-index
9 publications
868 citations
University of Washington
Seattle, United States
3 h-index
5 publications
1.8K citations
Mitchell Institute
Portland, United States
3 h-index
4 publications
487 citations
Texas A&M University
College Station, United States
3 h-index
4 publications
487 citations
Universidad del Noreste
Tampico, Mexico
2 h-index
2 publications
377 citations
National Cheng Kung University
Tainan City, Taiwan
2 h-index
3 publications
76 citations
Northeastern University
Boston, United States
2 h-index
2 publications
48 citations
Emory University
Atlanta, United States
2 h-index
2 publications
58 citations
1–8 of 101
Venues
- Auditing A Journal of Practice & Theory
AJPT · 10 publications · 888 citations
10
h-index
- The Accounting Review
8 publications · 2.6K citations
8
h-index
- SSRN Electronic Journal
Repository · 8 publications · 439 citations
8
h-index
- Managerial Auditing Journal
MAJ · 4 publications · 113 citations
4
h-index
- Asia-Pacific Journal of Accounting & Economics
APJAE · 3 publications · 74 citations
3
h-index
1–5