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How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements

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2023Evaluating the impact of internal control systems on organizational effectiveness47 cited
2018Not all clawbacks are the same: Consequences of strong versus weak clawback provisions46 cited
2015The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Risk Judgments42 cited
2022Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?

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37 cited

2016Financial Reporting Fraud: Public and Private Companies33 cited

2016Determinants of the Readability of SOX 404 Reports30 cited

2016Efficiency of internal control: evidence from Swiss non-financial companies29 cited

2017Unique Characteristics of Predator Frauds26 cited

2016A Theory of Assurance: Balancing Costly Formal Control with Tone at the Top21 cited

2019Internal Controls and Performance of Selected Tertiary Institutions in Ekiti State: A Committee of Sponsoring Organisations (COSO) Framework Approach20 cited

2017Collusive Fraud: Leader, Incident, and Organizational Characteristics19 cited

2024Leadership Styles as Moderators in the Relationship Between Corporate Governance, Internal Control, Corporate Reputation, and Employee Engagement1 cited