Journal of Accounting Research · 1975 · 42 citations · 1 references
BusinessAccountancyAccountingAccounting TheoryAuditingSystems AnalysisAudit PlanningAuditing TheoryInternal AuditingInternal Control EvaluationInternal Control SystemsInternal ControlsAccount Balances ValidationBalancesComplianceDecision-making TheoryInternal Audit EvaluationInternal Control AuditingInternal Control FrameworksSubstantive Analytical Review
Internal control, Internal control system, Decision making, SAS No. 1
1
An Experimental Study of Internal Control Judgements
Robert H. Ashton · Journal of Accounting Research · 1974 · 205 citations
Business, Accountancy, Accounting +13