Concepedia

Testing Operating Effectiveness

Testing Operating Effectiveness is a type of test of controls that belongs to the category of audit procedures, specifically distinguished by its focus on evaluating whether controls are functioning as designed and consistently applied throughout the period under assessment.

5

Publications

120

Citations

10

Authors

4

Institutions

Publications per year

2017–2026

1

Parents

Publications

5

Organizational Resilience to Disruption Risks: Developing Metrics and Testing Effectiveness of Operational Strategies

Milad Baghersad, Christopher W. Zobel · Risk Analysis · 2021 · 39 citations

, , +16

Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing

Audrey A. Gramling, Ed O’Donnell, Scott D. Vandervelde · Auditing A Journal of Practice & Theory · 2010 · 27 citations

, , +16

BREAKING THE GLASS CEILING: ANOTHER PERSPECTIVE

Leonie Still · Women in Management Review · 1992 · 25 citations

, , +17

An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting

Audrey A. Gramling, Edward F. O’Donnell, Scott D. Vandervelde · Accounting Horizons · 2013 · 16 citations

, , +17

Research on the evaluation of the operating effectiveness of the safety double prevention mechanism of coal mine enterprises based on matter-element extension

Quanlong Liu, Jianping Shang, Jingzhi Wang et al. · Process Safety and Environmental Protection · 2024 · 14 citations

, , +8

1–5 of 5

Authors

10

  1. AA
    Audrey A. Gramling

    Kennesaw State University, United States

    2 publications · 43 citations

    2

    h-index

  2. SD
    Scott D. Vandervelde

    University of South Carolina, United States

    2 publications · 43 citations

    2

    h-index

  3. LS
    Leonie Still

    The University of Western Australia, Australia

    1 publications · 25 citations

    1

    h-index

  4. EF
    Edward F. O’Donnell

    University of Vermont, United States

    1 publications · 16 citations

    1

    h-index

  5. MB
    Milad Baghersad

    Virginia Tech, United States

    1 publications · 39 citations

    1

    h-index

1–5 of 10

Institutions

4

  1. University of Parma

    Parma, Italy

    1 h-index

    3 publications

    39 citations

  2. Southern Illinois University Carbondale

    Carbondale, United States

    1 h-index

    3 publications

    48 citations

  3. Florida Atlantic University

    Boca Raton, United States

    1 h-index

    1 publications

    39 citations

  4. Virginia Tech

    Blacksburg, United States

    1 h-index

    1 publications

    39 citations

  5. China University of Mining and Technology

    Xuzhou, China

    1 publications

    14 citations

1–5 of 4

Venues

  1. Accounting Horizons

    1 publications · 16 citations

    1

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 27 citations

    1

    h-index

  3. Managerial Auditing Journal

    MAJ · 1 publications · 13 citations

    1

    h-index

  4. Women in Management Review

    1 publications · 25 citations

    1

    h-index

  5. Risk Analysis

    1 publications · 39 citations

    1

    h-index

1–5