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An Analysis of the Demand for Reporting on Internal Control
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References

  • 2001Internal control—integrated framework: who is responsible?362 cited

Cited by

  • 2006Firm Characteristics and Voluntary Management Reports on Internal Control100 cited
  • 2002The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore99 cited
  • 2013The effect of internal control and risk management regulation on earnings quality: Evidence from Germany97 cited
  • 2006International lease-accounting reform and economic consequences: The views of U.K. users and preparers91 cited
  • 2024Greening by digitization? Exploring the effect of enterprise digital transformation on greenwashing89 cited
  • 2016Board of directors and financial transparency and disclosure. Evidence from Italy87 cited
  • 2014National Culture and Internal Control Disclosures: A Cross‐country Analysis82 cited
  • 2021Managerial ability, internal control and investment efficiency79 cited
  • 2004Internal auditors’ role and authority76 cited
  • 2006Research Opportunities in Information Technology and Internal Auditing76 cited
  • 2016Corporate ecological transparency: theories and empirical evidence75 cited
  • 2006How to Build Reputation in Financial Markets74 cited
  • 2014Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China

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65 cited
  • 2009Investor perceptions of an auditor’s adverse internal control opinion65 cited
  • 2010ANTI-FRAUD EDUCATION IN ACADEMIA53 cited
  • 2004The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings50 cited