Journal Article10.1016/J.ACCLIT.2018.03.002
Internal control in accounting research: A review
170
TL;DR: In this paper, the authors review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors, and financial analysts.
read more
About: This article is published in Journal of Accounting Literature. The article was published on 01 Jun 2019. The article focuses on the topics: Audit committee & Audit.
read more
Chat with Paper
AI Agents for this Paper
Find similar papers on Google Scholar, PubMed and Arxiv
Write a critical review of this paper
Analyze citations of this paper to find unaddressed research gaps
Citations
The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)
Paul DiMaggio,Walter W. Powell +1 more
- 01 Jan 2008
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
2.1K
CEO financial background and internal control weaknesses
TL;DR: In this paper, the authors examined the association between CEOs' financial background and internal control weaknesses (ICW) and found that the negative association between CEO financial expertise and ICW is stronger if the CEO is recruited from inside the firm.
83
The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
Joel Behrend,Marc Eulerich +1 more
TL;DR: In this paper, the authors examine the scientific transformation of the topic within current accounting research, in an attempt to shed light on the evolution of internal auditing in the post-SOX era.
71
Corporate board committees and corporate outcomes: an international systematic literature review and agenda for future research
Mohammed A. Alhossini,Mohammed A. Alhossini,Collins G. Ntim,Alaa Mansour Zalata,Alaa Mansour Zalata +4 more
TL;DR: In this article, the authors comprehensively review the current body of international accounting literature regarding advisory/monitoring committees and corporate outcomes, synthesizing, appraising, and synthesizing the following:
71
Mapping the Corporate Governance Scholarship – Current State and Future Directions
TL;DR: This article conducted a comprehensive analysis of all scholarly publications in the field of corporate governance (CG) since the Enron scandal of 2001 and identified prominent themes that have served as the foundation of CG research.
59
References
Internal controls and fraud – empirical evidence from oil and gas company
TL;DR: In this paper, the authors examined the type of internal control weaknesses and its impact that leads to fraud activities in an oil and gas company, which is rarely found in empirical research.
126
Internal Control Material Weaknesses and CFO Compensation
TL;DR: In this article, the authors developed and tested a model of chief financial officer (CFO) compensation with specific emphasis on the link between the disclosure of internal control material weaknesses (ICMW), a non-financial performance measure reflecting CFO fiduciary duties, and CFO compensation.
125
The effect of auditors’ internal control opinions on loan decisions
Arnold Schneider,Bryan K. Church +1 more
TL;DR: This article examined the effect of internal control reports on lending officers' assessments of a company's creditworthiness and found that adverse internal control opinion can undermine the assurance provided by an unqualified opinion on financial statements taken as a whole and have a negative affect on lenders' assessments.
116
Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange
Hichem Khlif,Khaled Samaha +1 more
TL;DR: In this paper, the impact of internal control quality (ICQ) on external audit delays as proxied by the auditor component of audit report lag (A-ARL) and the effect of the adoption of the Egyptian Standards on Auditing (ESA) on this relationship in the Egyptian context was examined.
109
Internal Control Quality: The Role of Auditor-Provided Tax Services
TL;DR: In this paper, the authors propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements and find that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is not due to auditor independence impairment.
108