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Cited by

• 2005Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond?118 cited
• 2016Do Auditors Applaud Corporate Environmental Performance? Evidence from China112 cited
• 2015Factors associated with Internal Audit Effectiveness: Evidence from Greece106 cited
• 2017The impact of corporate social responsibility and internal controls on stakeholders’ view of the firm and financial performance105 cited
• 2013The effect of internal control and risk management regulation on earnings quality: Evidence from Germany97 cited
• 2009Quality of internal control over financial reporting, corporate governance and credit ratings88 cited
• 2019The impact of internal control, external assurance, and integrated reports on market value83 cited
• 2005The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures83 cited
• 2020Internal Control Quality and Investment Efficiency79 cited
• 2005Determinants of Weaknesses in Internal Control Over Financial Reporting and the Implications for Earnings Quality70 cited
• 2015Internal control effectiveness – a clustering approach65 cited
• 2004The influence of a business-process focus on category knowledge and internal control evaluation64 cited
• 2014A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments