Journal Article10.1016/J.ACCLIT.2018.03.002
Internal control in accounting research: A review
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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.
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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.
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The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
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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:
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Mapping the Corporate Governance Scholarship – Current State and Future Directions
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References
The effect of auditor IT expertise on internal controls
TL;DR: It is argued that greater audit firm IT expertise promotes improved internal controls for their clients, especially those controls that are dependent on IT, and clients that switch to auditors with greater IT expertise have a greater likelihood of material weakness remediation within one year of reporting control weaknesses.
Internal Control Weakness Disclosure and Firm Investment
TL;DR: In this paper, the authors use Sarbanes-Oxley Act Section 404 auditor opinions on the effectiveness of internal control over financial reporting to examine whether firm investment level is associated with the disclosure of internal controls weaknesses.
Real Earnings Management before and after Reporting SOX 404 Material Weaknesses
TL;DR: In this paper, the authors investigate whether SOX Section 404 material weaknesses manifest in real earnings management behavior and find evidence that companies employ real profits management (overproduction and reduction of discretionary expenses) after disclosing previous year's material weaknesses.
Does Audit Committee Monitoring Matter in the Government Sector? Evidence from Municipal Internal Control Quality
Kevin T. Rich,Jean X. Zhang +1 more
TL;DR: This article investigated whether the presence of municipal audit committees is associated with internal control quality in the municipal setting and found that only 20% of municipalities in their sample voluntarily maintained an audit committee during the sample period of 2001 through 2004.
Internal Control Quality: The Role of Auditor-Provided Tax Services
TL;DR: In this article, 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.