The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research-Reference-Cited by-同舟云学术

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

Published:2012-07-01 Issue:2 Volume:26 Page:189-213
ISSN:0888-7985
Container-title:Journal of Information Systems
language:en
Short-container-title:

Author:

Janvrin Diane J.¹,Payne Elizabeth A.²,Byrnes Paul³,Schneider Gary P.⁴,Curtis Mary B.⁵

Affiliation:

1. Iowa State University

2. University of Louisville

3. Rutgers, The State University of New Jersey

4. Quinnipiac University

5. University of North Texas

Abstract

ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

Publisher

American Accounting Association

Subject

Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems

Link

http://meridian.allenpress.com/jis/article-pdf/26/2/189/1744038/isys-50255.pdf

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