IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v7y2011i3p151-175.html
   My bibliography  Save this article

A clustering and visualisation approach to the analysis of internal control structures

Author

Listed:
  • Annukka Jokipii
  • Aapo Lansiluoto
  • Tomas Eklund

Abstract

The purpose of this study is to use a visual clustering approach (the self-organising map) to analyse differences in companies' internal control (IC) structures, based upon the five components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The empirical data were collected through a survey of 741 Finnish companies. Over 90% of the respondents were chief executive officers (CEOs) and the response rate was 50.4%. Five different clusters with differing IC structures were identified. Three of these clusters are partly in contradiction with the literature (high risk assessment vs. undeveloped control environment; advanced control environment vs. undeveloped other control structures; advanced control structures vs. low risk assessment). This study, therefore, raises several questions for future research and contributes to earlier IC and self-organising map (SOM) studies.

Suggested Citation

  • Annukka Jokipii & Aapo Lansiluoto & Tomas Eklund, 2011. "A clustering and visualisation approach to the analysis of internal control structures," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 7(3), pages 151-175.
    • Handle: RePEc:ids:ijaape:v:7:y:2011:i:3:p:151-175
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=40832
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:7:y:2011:i:3:p:151-175. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.