Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Is the control environment related to financial reporting decisions?

4 references·14 citing·48 second hop

FromToDepth

this work references cited by second hop

References

1968Questionnaire Design and Attitude Measurement.1,480 cited
1970Introduction to Psychological Measurement1,071 cited
1996What's wrong with the treadway commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting164 cited
1988Ethical problems in public accounting: The view from the top162 cited

Cited by

2018Corporate governance, ethics, internal controls and compliance with IFRS74 cited
2016Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems59 cited
2001Financial Accountants' Perceptions of Management's Ethical Standards32 cited
2003Accounting Students as Surrogates for Accounting Professionals When Studying Ethical Dilemmas: A Cautionary Note27 cited
2009Entity-Level Controls: The Internal Auditor’s Assessment of Management Tone at the Top25 cited
2008The Control Environment, Employee Fraud and Counterproductive Workplace Behaviour: An Empirical Analysis24 cited
2013The impact of COSO control components on internal control effectiveness: An internal audit perspective23 cited
2019Internal Control Practices and Financial Performance of County Governments in the Coastal Region of Kenya22 cited
2017The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology22 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2013Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships20 cited

2011Does A Tone At The Top That Fosters Ethical Decisions Impact Financial Reporting Decisions: An Experimental Analysis19 cited

2016A literature review of the sustainability, the managerial conduct of management and the internal control systems evident in South African small, medium and micro enterprises18 cited

2019Does More Managerial Power Impede or Promote Corporate Tax Avoidance? Evidence from Listed Chinese Companies15 cited

2017The empirical relationship between the managerial conduct and internal control activities in South African small, medium and micro enterprises12 cited