A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification-Reference-Cited by-同舟云学术

A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification

Published:2013-06 Issue:2 Volume:14 Page:138-163
ISSN:1467-0895
Container-title:International Journal of Accounting Information Systems
language:en
Short-container-title:International Journal of Accounting Information Systems

Author:

Boritz J. Efrim,Hayes Louise,Lim Jee-Hae

Publisher

Elsevier BV

Subject

Information Systems and Management,Finance,Accounting,Management Information Systems

Reference35 articles.

1. The effect of SOX internal control deficiencies and their remediation on accrual quality;Ashbaugh-Skaife;Acc Rev,2008

2. The effect of SOX internal control deficiencies on firm risk and cost of equity;Ashbaugh-Skaife;J Acc Res,2009

3. Archival evidence on detection and severity classification of Sarbanes–Oxley Section 404 internal control deficiencies;Bedard;Acc Rev,2011

4. An empirical investigation of the relationship between the computerization of accounting systems and the incidence and size of audit differences;Bell;Audit J Pract Theor,1998

5. Internal control weaknesses and information uncertainty;Beneish;Acc Rev,2008

Cited by 38 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. You cannot spell risk without “I‐S”: The disclosure of information systems risks by Fortune 1000 firms;Risk Analysis;2024-09-07

2. Blockchain technology and internal control effectiveness;Finance Research Letters;2024-06

3. Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects;International Journal of Accounting Information Systems;2024-06

4. IT governance and IT controls: Analysis from an internal auditing perspective;International Journal of Accounting Information Systems;2024-03

5. The application of text mining in accounting;International Journal of Accounting Information Systems;2023-09