The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs
Author
Abstract
Suggested Citation
DOI: 10.1016/j.racreg.2014.02.012
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
- Schneider, A, 1984. "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 657-678.
- Giroux, Gary & Cassell, Cory, 2011. "Changing audit risk characteristics in the public client market," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 177-183.
- Zimbelman, MF & Waller, WS, 1999. "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 135-155.
- Schneider, Arnold, 2010. "Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 96-106.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Du Jianguo & Rauf Ibrahim & Peter Lartey Yao & Rupa Jaladi Santosh & Amponsah Clinton Kwabena, 2019. "The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana," Business Management and Strategy, Macrothink Institute, vol. 10(1), pages 202-218, December.
- Dugan, Michael T. & Turner, Elizabeth H. & Thompson, Mark A. & Murray, Susan M., 2017. "Measuring the financial impact of environmental regulations on the trucking industry," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 152-158.
- Juan-Pierré BRUWER & Houdini FOURIE & Tracy BECK, 2019. "Considering the Control Legacy-K (CLK) Framework to Serve as a Basis for a Measuring Instrument to Assess the Control Environment of Non-JSE Listed Business Entities," Expert Journal of Business and Management, Sprint Investify, vol. 7(2), pages 271-279.
- Juan-Pierrà Bruwer, 2018. "Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?," Journal of Economics and Behavioral Studies, AMH International, vol. 10(1), pages 49-58.
- Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2015. "The SOX 404 internal control audit: Key regulatory events," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 160-164.
More about this item
Keywords
COSO; Framework revision; Structured audit program;Statistics
Access and download statisticsCorrections
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:eee:reacre:v:26:y:2014:i:1:p:110-117. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Haili He). General contact details of provider: https://www.journals.elsevier.com/research-in-accounting-regulation .
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.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.