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Internal Control and Operational Efficiency

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References

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2000The Economic Consequences of Increased Disclosure2,369 cited
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2000Data Envelopment Analysis1,079 cited
2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
1984Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation797 cited
2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

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793 cited

2003Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders783 cited

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2024The information content of financial statement fraud risk: An ensemble learning approach44 cited
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2023Leveraging technology-driven applications to promote sustainability in the shipping industry: The impact of digitalization on corporate social responsibility44 cited
2022The Impact of Control Systems on Corporate Innovation†41 cited
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2021Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran40 cited
2017Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment38 cited