Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Internal
Auditing and Internal Control Main Page | Auditing Main Page
Also see the following for many auditing articles not included here.
Auditing: A Journal of Practice & Theory |
Behavioral Research in Accounting
Journal of Forensic Accounting |
Journal of Forensic and Investigative Accounting
Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227.
Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of internal audit activities. Auditing: A Journal of Practice & Theory 32(3): 69-85.
Abdolmohammadi, M. J. 2012. Chief audit executives' assessment of internal auditor' performance attributes by professional rank and cultural cluster. Behavioral Research In Accounting 24(1): 1-23.
Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.
Abdolmohammadi, M. J., S. M. DeSimone, T. Hsieh and Z. Wang. 2017. Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems (25): 45-56.
Abdul Wahab, E. A., W. E. Gist, F. A. Gul and M. Mat Zain. 2021. Internal auditing outsourcing, nonaudit services, and audit fees. Auditing: A Journal of Practice & Theory 40(2): 23-48.
Adhikari, S., B. Guragai and A. Seetharaman. 2020. Market response to audited internal control weakness disclosures. Journal of Forensic Accounting Research 5(1): 2-20.
Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.
Aghili, S. 2009. A six sigma approach to internal audits. Strategic Finance (February): 38-43.
AICPA. 2009. Communicating Internal Control Related Matters in an Audit - Understanding SAS No. 115. AICPA.
AICPA. 2009. Guidance on Monitoring Internal Control Systems. AICPA.
AICPA. 2012. Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide. AICPA.
Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.
Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.
Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.
Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.
Aldhizer, G. R. III. and A. Collins. 2014. Adapting neural networks for internal controls. Strategic Finance (July): 40-46.
Aldhizer, G. R. III and J. R. Bowles, Jr. 2011. Mitigating the growing threat to sensitive data: 21st century mobile devices. The CPA Journal (May): 58-63.
Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.
Allen, J. R. 1977. The auditor's relationship to the development of data processing controls. Management Accounting (November): 39-42.
Altamuro, J. and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics (February): 58-74.
Anders, S. B. 2016. Audit analytics. The CPA Journal (February): 64-65.
Anderson, M. O. 2013. Koss Corporation corporate governance, internal controls, and ethics: What went wrong? IMA Educational Case Journal 6(1): 1-4.
Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.
Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.
Anderson, U. L. 1992. The new federal sentencing guidelines: Implications for the internal audit function. Internal Auditing 8(2): 71-77.
Anderson, U. L., M. H. Christ, K. M. Johnston and L. E. Rittenberg. 2012. A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons (June): 167-191.
Appelbaum, D. and R. A. Nehmer. 2017. Using drones in internal and external audits: An exploratory framework. Journal of Emerging Technologies in Accounting 14(1): 99-113.
Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.
Asare, S. K. and A. Wright. 2012. The effect of type of internal control report on users’ confidence in the accompanying financial statement audit report. Contemporary Accounting Research 29(1): 152-175.
Asare, S. K. and A. M. Wright. 2017. Inferring remediation and operational risk from material weakness disclosures. Behavioral Research In Accounting 29(1): 1-17.
Asare, S. K. and A. M. Wright. 2019. The effect of a prompt to adopt the prudent official's perspective on auditors' judgments of the severity of control deficiencies. Auditing: A Journal of Practice & Theory 38(4): 1-16.
Ashbaugh-Skaife, H., D. W. Collins and W. R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics (September): 166-192.
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney, Jr. and R. Lafond. 2009. The effect of SOX internal control deficiencies on firm risk and cost of equity. Journal of Accounting Research (March): 1-43.
Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157.
Atkisson, C. T. 1946. Significant contributions of modern internal auditing to management. The Accounting Review (April): 121-128.
Atwood, B., C. A. Raiborn and J. B. Butler. 2012. The illusion of internal controls. Strategic Finance (October): 30-37.
Avellanet, A. Wayne. 2003. Is what-you-see really what-you-got? Strategic Finance (September): 24-28. (Audit methodology).
Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369.
Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.
Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201.
Bainbridge, D. R. and J. W. Paul. 1986. Relating audit and internal control objectives: A missing step in specifying compliance tests. Journal of Accounting Education 4(2): 63-74.
Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).
Baker, C. R., B. Cohanier and N. J. Leo. 2017. Breakdowns in internal controls in bank trading information systems. The case of the fraud Societe Generale. International Journal of Accounting Information Systems (26): 20-31.
Baker, R. R., G. C. Biddle, M. R. Lowry and N. G. O'Connor. 2018. Shades of gray: Internal control reporting by Chinese U.S.-listed firms. Accounting Horizons (December): 1-30.
Balsam, S., W. Jiang and B. Lu. 2014. Equity incentives and internal control weaknesses. Contemporary Accounting Research 31(1): 178-201.
Bame-Aldred, C. W., D. M. Brandon, W. F. Messier Jr., L. E. Rittenberg and C. M. Stefaniak. 2013. A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory 32(Supplement 1): 251-286.
Banham, R. 2012. Where the money is, and the security isn't. CFO (January/February): 31-32.
Banks, I. D. 1977. Internal control of on-line and real-time computer systems. Management Accounting (June): 28-30.
Bardhan, I., S. Lin and S. Wu. 2015. The quality of internal control over financial reporting in family firms. Accounting Horizons (March): 41-60.
Barefield, R. M. 1975. The Impact of Audit Frequency on the Quality of Internal Control. Studies in Accounting Research (11). American Accounting Association.
Barkhi, R. and S. Kozlowski. 2017. ERP in the classroom: Three SAP exercises focused on internal controls. Journal of Emerging Technologies in Accounting 14(1): 77-83.
Barlas, S. 2017. Congress considers SOX internal controls changes. Strategic Finance (October): 14.
Barnes, W. A. and M . C. Hill. 2011. End-user computing applications: I mplications for internal auditors and managers. The CPA Journal (July): 67-71.
Barra, R. A. 2010. The impact of internal controls and penalties on fraud. Journal of Information Systems (Spring): 1-21.
Barra, R. A., A. Savage and E. Im. 2020. Mathematical formulation of the effectiveness of "separation of duties" as a preventive control activity. Journal of Forensic Accounting Research 5(1): 36-51.
Bartlett, G. D., J. Kremin, K. K. Saunders and D. A. Wood. 2016. Attracting applications for in-house and outsourced internal audit positions: Views from external auditors. Accounting Horizons (March): 143-156.
Bartlett, G. D., J. Kremin, K. K. Sanders, and D. A. Wood. 2017. Factors influencing recruitment of non-accounting business professionals into internal auditing. Behavioral Research In Accounting 29(1): 119-130.
Barua, A., C. M. Wheatley and Y. Yan. 2010. Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting 2(2): 127-174.
Basu, S., J. Krishnan, J. E. Lee and Y. Zhang. 2018. Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs. Auditing: A Journal of Practice & Theory 37(4): 1-24.
Bates, R. E. 1970. Auditing the advanced computer systems. Management Accounting (June): 34-37.
Bauer, A. M. 2016. Tax avoidance and the implications of weak internal controls. Contemporary Accounting Research 33(2): 449-486.
Bauer, A. M., D. Henderson and D. P. Lynch. 2018. Supplier internal control quality and the duration of customer-supplier relationships. The Accounting Review (May): 59-82.
Baugh, M., M. S. Ege and C. G. Yust. 2021. Internal control quality and bank risk-taking and performance. Auditing: A Journal of Practice & Theory 40(2): 49-84.
Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).
Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.
Beasley, M. S., J. V. Carcello and D. R. Hermanson. 1999. Just say 'no'. Strategic Finance (May): 52-57. (The Committee of Sponsoring Organizations of the Treadway Commission or COSO study suggests control guidelines based on fraud cases).
Beasley, M. S., R. Clune and D. R. Hermanson. 2008. The impact of enterprise risk management on the internal audit function. Journal of Forensic Accounting 9(1): 1-20.
Bedard, J. 1989. Expertise in auditing: Myth or reality? Accounting, Organizations and Society 14(1-2): 113-131.
Bedard, J. C. and L. Graham. 2011. Detection and severity classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies. The Accounting Review (May): 825-855.
Ben-Chorin, O. and T . P. Hedley. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.
Benaroch, M., A. Chernobai and J. Goldstein. 2012. An internal control perspective on the market value consequences of IT operational risk events. International Journal of Accounting Information Systems 13(4): 357-381.
Beneish, M. D., M. B. Billings and L. D. Hodder. 2008. Internal control weaknesses and information uncertainty. The Accounting Review (May): 665-703.
Bennett, C. W. 1942. Internal control principles, practical adaptations, cases; Foreword. N.A.C.A. Bulletin (August 1): 1537-1566.
Bento, R. F., L. Mertins and L. F. White. 2018. Risk management and internal control: A study of management accounting practice. Advances in Management Accounting (30): 1-25.
Beranek, P. and K. A. Zahller. 2017. Community gone awry. IMA Educational Case Journal 10(1): 1-6.
Bhaskar, L. S., J. H. Schroeder and M. L. Shepardson. 2019. Integration of internal control and financial statement audits: Are two audits better than one? The Accounting Review (March): 53-81.
Bhattacharjee, S. and J. O. Brown. 2018. The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments. The Accounting Review (March): 97-115.
Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2016. The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments. Accounting Horizons (June): 225-238.
Bierstaker, J. L., J. E. Hunton and J. C. Thibodeau. 2009. Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls? Auditing: A Journal of Practice & Theory 28(1): 79-94.
Birnberg, J. G. and Y. Zhang. 2011. When betrayal aversion meets loss aversion: The effects of changes in economic conditions on internal control system choices. Journal of Management Accounting Research (23): 169-187.
Bizarro, P. A. and A. Garcia. 2011. Using XBRL global ledger to enhance the audit trail and internal control. The CPA Journal (May): 64-71.
Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.
Bloom, R., C. Luchs and M. Myring. 2009. What's ahead for internal auditors? Strategic Finance (September): 46-52.
Blouin, M. and M. Saccento. 2017. Internal control deficiencies in local government: Evidence from school districts. The CPA Journal (April): 64-68.
Blouin, M. and R. J. Huefner. 2018. Control issues in charter schools: An examination of New York State Comptroller's audits. The CPA Journal (April): 40-45.
Bodman, G. T. 1936. Internal auditing for a large oil company. N.A.C.A. Bulletin (April 1): 807-820.
Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review (October): 747-757.
Bodnar, G. H. 1999. Internets and intranets: Network accounting. Journal of Cost Management (November/December): 33-37.
Boland, C. M., S. N. Bronson and C. E. Hogan. 2015. Accelerated filing deadlines, internal controls, and financial statement quality: The case of originating misstatements. Accounting Horizons (September): 551-575.
Bolt-Lee, C., D. S. Showalter and A. Y. S. Chen. 2019. Highlights of internal audit research. Journal of Accountancy (July): 22-25.
Bolton, B., Q. Lian, K. Rupley and J. Zhao. 2016. Industry contagion effects of internal control material weakness disclosures. Advances in Accounting: Incorporating Advances in International Accounting (34): 27-40.
Boritz, J. E., A. F. Borthick and A. Presslee. 2012. The effect of business process representation type on assessment of business and control risks: Diagrams versus narratives. Issues in Accounting Education (November): 895-915.
Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.
Borthick, A. F., G. P. Schneider and A. Vance. 2012. Using graphical representations of business processes in evaluating internal control. Issues in Accounting Education (February): 123-140.
Borthick, A. F., M. B. Curtis and R. S. Sriram. 2006. Accelerating the acquisition of knowledge structure to improve performance in internal control reviews. Accounting, Organizations and Society 31(4-5): 323-342.
Boyle, D. M., F. T. DeZoort and D. R. Hermanson. 2015. The effects of internal audit report type and reporting relationship on internal auditors' risk judgments. Accounting Horizons (September): 695-718.
Bradford, M., E. Z. Taylor and J. F. Brazel. 2010. Beyond compliance: The value of SOX. Strategic Finance (May): 48-53.
Brandon, D. M. 2010. External auditor evaluations of outsourced internal auditors. Auditing: A Journal of Practice & Theory 29(2): 159-173.
Brewster, B. E., J. B. Butler and A. L. Watkins. 2019. Eliminating biases that jeopardize audit quality. Journal of Accountancy (August): 42-47.
Bricault, G. A. and C. D. Marshall. 1946. Inventories and the internal auditor. N.A.C.A. Bulletin (November 15): 377-390.
Brink, V. Z. 1947. Teaching a course in internal auditing. The Accounting Review (October): 414-416.
Brink, V. Z. 1977. Foundations for Unlimited Horizons: The Institute of Internal Auditors 1941-1976. IIA.
Brody, R. G. 2012. External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 11-21.
Brown, C. E., J. A. Wong and A. A. Baldwin. 2007. A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting (4): 1-28.
Brown, H. L. 1972. Auditing computer systems. Management Accounting (September): 23-26.
Brown, K. E. and J. Lim. 2012. The effect of internal control deficiencies on the usefulness of earnings in executive compensation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 75-87.
Brown, P. R. 1983. Independent auditor judgment in the evaluation of internal audit functions. Journal of Accounting Research (Autumn): 444-455.
Brown, T. 2015. A primer on data security. The CPA Journal (May): 58-62.
Brown, T. and K. Fanning. 2019. The joint effects of internal auditors' approach and persuasion tactics on managers' responses to internal audit advice. The Accounting Review (July): 173-188.
Brummet, R. L. 1973. Total performance measurement. Management Accounting (November): 11-15.
Bryan, D. B. 2017. Organized labor, audit quality, and internal control. Advances in Accounting: Incorporating Advances in International Accounting (36): 11-26.
Bryant, S., U. Murthy and P. Wheeler. 2009. The effects of cognitive style and feedback type on performance in an internal control task. Behavioral Research in Accounting 21(1): 37-58.
Buckley, J. W. 1966. Operational audits by public accountants. Abacus 2(2): 159-171.
Buckoff, T. A. and B. K. P. Kramer. 2005. Using Excel to ferret out fraud. Strategic Finance (April): 46-49.
Burnaby, P., M. Howe and B. W. Muehlmann. 2011. Detecting fraud in the organization: An internal audit perspective. Journal of Forensic & Investigative Accounting 3(1): 195-233.
Burns, D. C., J. W. Greenspan and C. Hartwell. 1994. The state of professionalism in internal auditing. The Accounting Historians Journal 21(2): 85-116.
Burt, I. 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses. Journal of Management Accounting Research 28(3): 83-99.
Burton, F. G., M. W. Starliper, S. L. Summers and D. A. Wood. 2015. The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons (March): 115-140.
Burton, F. G., S. A. Emett, C. A. Simon and D. A. Wood. 2012. Corporate managers' reliance on internal auditor recommendations. Auditing: A Journal of Practice & Theory 31(2): 151-166.
Burton, R. N. 2000. Discussion of information technology-related activities of internal auditors. Journal of Information Systems (Supplement): 57-60.
Buslepp, W., J. Legoria, R. Rosa and D. Shaw. 2019. Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting: Incorporating Advances in International Accounting (46): 100425.
Butler, J. B. and C. A. Raiborn. 2010. Internal control: The lottery's ticket to success. Strategic Finance (September): 42-51.
Butt, J. L. and T. L. Campbell. 1989. The effects of information order and hypothesis-testing strategies on auditors' judgments. Accounting, Organizations and Society 14(5-6): 471-479.
Caban-Garcia, M. T., C. B. Rois Figueroa and K. A. Petruska. 2017. The impact of culture on internal control weaknesses: Evidence from firms that cross-list in the U.S. Journal of International Accounting Research 16(3): 119-145.
Calderon, T. G., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.
Calderon, T. G., H. Song and L. Wang. 2016. Audit deficiencies related to internal control. The CPA Journal (February): 32-40.
Calvin, C. G. 2021. Adherence to the internal audit core principles and threats to internal audit function effectiveness. Auditing: A Journal of Practice & Theory 40(4): 79-98.
Calvin, C. G. and M. Holt. 2023. The impact of domain-specific internal audit education on financial reporting quality and external audit efficiency. Accounting Horizons (June): 47-65.
Campbell, A. 1994. Measuring auditors' reliance on internal auditors: A test of prior scales and a new proposal. Behavioral Research In Accounting (6): 110-120.
Campbell, G. K. and R. A. Lefler. Security alert. Harvard Business Review (July-August): 104-105.
Campbell, L., J. Butler and C. Raiborn. 2014. Minimizing fraud during a boom business cycle. Management Accounting Quarterly (Fall): 1-12. (Proper internal controls to protect against fraud).
Campbell, L. E. 1955. The responsibility of the internal auditor for procedures. The Accounting Review (January): 86-88.
Campfield, W. L. 1960. An approach to formulation of professional standards for internal auditors. The Accounting Review (July): 444-448.
Campfield, W. L. 1965. Professional status for internal auditors. The Accounting Review (July): 594-598.
Caplain, B. 2005. Jump-start success: How to set up a world-class internal audit function. Journal of Accountancy (February): 34-38.
Caplan, D. 1999. Internal controls and the detection of management fraud. Journal of Accounting Research (Spring): 101-117.
Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.
Cappelletti, L. 2009. Performing an internal control function to sustain SOC 404 and improve risk management: Evidence from Europe. Management Accounting Quarterly (Summer): 17-27.
Carasims, J. A. 1961. Using internal audit findings wisely. N.A.A. Bulletin (September): 26.
Carcello, J. V., M. Eulerich, A. Masli and D. A. Wood. 2018. The value to management of using the internal audit function as a management training ground. Accounting Horizons (June): 121-140.
Carcello, J. V., M. Eulerich, A. Masli and D. A. Wood. 2020. Are internal audits associated with reductions in perceived risk? Auditing: A Journal of Practice & Theory 39(3): 55-73.
Carlow, A. and B. Johnson. 1984. Overcoming the mystique of EDP auditing. Management Accounting (August): 30-37.
Carlton, J. L. 1974. Security and computerized systems. Management Accounting (February): 33-36.
Carmichael, D. R. 1970. Behavioral hypotheses of internal control. The Accounting Review (April): 235-245.
Carnes, R. R., D. M. Christensen and P. Lamoreaux. 2019. Investor demand for internal control audits of large U. S. companies: Evidence from a regulatory exemption for M&A transactions. The Accounting Review (January): 71-99.
Carpenter, T. D., J. L. Reimers and P. Z. Fretwell. 2011. Internal auditors' fraud judgments: The benefits of brainstorming in groups. Auditing: A Journal of Practice & Theory 30(3): 211-224.
Castelluccio, M. 2017. Technology workbook: Hacking hardware. Strategic Finance (May): 63-65.
Castelluccio, M. 2017. Technology workbook: The most notorious hacks of 2016. Strategic Finance (January): 55-56.
Cereola, S. J. and R. J. Cereola. 2011. Breach of data at TJX: An instructional case used to study COSO and COBIT, with a focus on computer controls, data security, and privacy legislation. Issues in Accounting Education (August): 521-545.
Certification in Control Self-Assessment Examination Prep Guide. 2004. South-Western Educational Publishing.
Chan, K. C., B. Farrell and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 27(2): 161-179.
Chandar, N. and M. H. Sanchez. 2013. SOX exemption and the true cost of internal controls in small companies: The case of Koss. Global Perspectives on Accounting Education (10): 91-102.
Chang, H., X. Dai, Y. He and M. Wang. 2020. How internal control protects shareholders' welfare: Evidence from tax avoidance in China. Journal of International Accounting Research 19(2): 19-39.
Chang, Y., H. Chen, R. K. Cheng and W. Chi. 2021. Misstatement and internal control over operations and compliance. Journal of International Accounting Research 20(1): 31-48.
Chao, J. C. 1990. Interception controls of data communications systems. Journal of Information Systems (Spring): 69-80.
Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.
Charron, K. F. and D. J. Lowe. 2008. Skepticism and the management accountant: Insights for fraud detection. Management Accounting Quarterly (Winter): 9-15.
Chen, G. and E. C. Keung. 2018. Directors' and officers' legal liability insurance and internal control weaknesses. Journal of International Accounting Research 17(1): 69-86.
Chen, H., T. Li and C. Zhang. 2021. Going too far is as bad as not going far enough: An inverted u-shaped relationship between internal controls and operational efficiency. Journal of International Accounting Research 20(2): 25-50.
Chen, L. H., H. H. Chung, G. F. Peters and J. P. Wynn. 2017. Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective. Auditing: A Journal of Practice & Theory 36(2): 21-43.
Chen, X., M. Feng and L. Chan. 2020. Family entrenchment and internal control: Evidence from S&P 1500 firms. Review of Accounting Studies 25(1): 246-278.
Chen, Y., A. L. Smith, J. Cao and W. Xia. 2014. Information technology capability, internal control effectiveness, and audit fees and delays. Journal of Information Systems (Fall): 149-180.
Chen, Y., J. D. Eshleman and J. S. Soileau. 2016. Board gender diversity and internal control weaknesses. Advances in Accounting: Incorporating Advances in International Accounting (33): 11-19.
Chen, Y., W. R. Knechel, V. B. Marisetty, C. Truong and M. Veeraraghavan. 2017. Board independence and internal control weakness: Evidence from SOX 404 disclosures. Auditing: A Journal of Practice & Theory 36(2): 45-62.
Cheney, G. 1999. Cyberfraud and computer crime. Strategic Finance (November): 38-43.
Cheng, M., D. Dhaliwal and Y. Zhang. 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics (July): 1-18.
Cheng, Q., B. W. Goh and J. B. Kim. 2018. Internal control and operational efficiency. Contemporary Accounting Research 35(2): 1102-1139.
Cheng, S., R. Felix and R. Indjejikian. 2019. Spillover effects on internal control weakness disclosures: The role of audit committees and board connections. Contemporary Accounting Research 36(2): 934-957.
Child, A. J. E. 1949. Case studies in internal auditing. The Accounting Review (April): 149-158.
Choi, J., S. Choi, C. E. Hogan and J. Lee. 2013. The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory 32(4): 169-199.
Choo, F. 1989. Cognitive scripts in auditing and accounting behavior. Accounting, Organizations and Society 14(5-6): 481-493.
Chorafas, D. N. 2001. Implementing and Auditing the Internal Control System. St. Martin's Press.
Christ, M. H., A Masli, N. Y. Sharp and D. A. Wood. 2015. Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society (44): 37-59.
Christensen, B. E., S. S. Neuman and S. C. Rice. 2019. The loss of information associated with binary audit reports: Evidence from auditors' internal control and going concern opinions. Contemporary Accounting Research 36(3): 1461-1500.
Chui, L. and M. B. Curtis. 2010. Intrepreneurs and innovation. Strategic Finance (November): 49-53. (An intrepreneur is "someone who pursues entrepreneurial activities within a large corporation". Related to internal control monitoring).
Chiu, T. and M. Jans. 2019. Process mining of event logs: A case study evaluating internal control effectiveness. Accounting Horizons (September): 141-156.
Chiu, T. and T. Wang. 2019. The COSO framework in emerging technology environments: An effective in-class exercise on internal control. Journal of Emerging Technologies in Accounting 16(2): 89-98.
Chiu, T., H. Brown-Liburd and M. A. Vasarhelyi. 2019. Performing test of internal controls using process mining: What could go wrong? The CPA Journal (June): 54-57.
Churchill, N. C. and W. W. Cooper. 1965. A field study of internal auditing. The Accounting Review (October): 767-781.
Churyk, T., C. Lee and B. D. Clinton. 2008. Can we detect fraud earlier? Strategic Finance (October): 50-54.
Clark, M. W., T. E. Gibbs and R. G. Schroeder. 1981. CPAs judge internal audit department objectivity. Management Accounting (February): 40-43.
Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary). (Internal auditing is mentioned several times in this paper as a good example of a cosourcing arrangement).
Clor-Proell, S. M., K. Kadous and C. A. Proell. 2023. Do as I say: A look at the supervisor behaviors that encourage upward communication on audit teams. Accounting Horizons (March): 15-24.
Coburn, W. B. 1966. An approach to management auditing. Management Accounting (March): 59-60.
Coe, M. J. 2005. Trust services: A better way to evaluate I.T. controls. Journal of Accountancy (March): 69-75.
Cornell, R. M., C. B. Johnson and W. C. Schwartz Jr. 2013. Influence of leadership positions on internal controls and reported fraud in religious organizations. Journal of Forensic & Investigative Accounting 5(1): 85-125.
Costello, A. M. and R. Wittenberg-Moerman. 2011. The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports. Journal of Accounting Research (March): 97-136.
Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121. ("A defalcation is defined as an abstraction of money by an officer or agent having it in trust, and a defaulter as one who fails to account for money entrusted to his care. A definition more closely approaching the legal phases of a defalcation would be: The conversion to one's own benefit, with fraudulent intent, of moneys or properties of another held in trust.").
Crockett, J. R. and T. E. McKee. 1988. A graphical approach to teaching the relationship between the evaluation of internal accounting controls and substantive audit testing. Journal of Accounting Education 6(1): 123-130.
Crusoe, J., G. Schmelzle, T. Buttross. 1999. Auditing JIT Implementations. Journal of Cost Management (December): 23-26. (Summary).
Cruttenden, P. S. 1960. How much data screening to minimize computer-detected errors? N.A.A. Bulletin (April): 85-89.
Cunningham, E. H. 1955. The need for college courses in internal auditing. The Accounting Review (January): 51-57.
Curtis, M. B. 2012. Discussion of 'The antecedents of the use of continuous auditing in the internal auditing context'. International Journal of Accounting Information Systems 13(3): 263-266.
Curtis, M. B. and A. F. Borthick. 1999. Evaluation of internal control from a control objective narrative. Journal of Information Systems (Spring): 63-81.
Cushing, B. E. 1974. A mathematical approach to the analysis and design of internal control systems. The Accounting Review (January): 24-41.
Cushing, B. E. 1975. A further note on the mathematical approach to internal control. The Accounting Review (January): 151-154.
D'Aquila, J. 2013. COSO's internal control - Integrated framework. The CPA Journal (October): 22-29.
D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.
Darrough, M., R. Huang and E. Zur. 2018. Acquirer internal control weaknesses in the market for corporate control.Contemporary Accounting Research 35(1): 211-244.
Davia, H. R., H. R. David and P. C. Coggins. 1991. Management Accountant's Guide to Fraud Discovery and Control. John Wiley & Sons.
Davidson, B. I., N. K. Desai and G. J. Gerard. 2013. The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor's reliance on the internal audit function. Journal of Information Systems (Spring): 41-59.
Davidson, L. F., K. Raghunandan and J. Wrieden. 2009. SEC comment letters related to internal control disclosures. The CPA Journal (August): 34-37.
Davies, M. and A. Warman. 1998. Auditing performance indicators: The meteorological office case study. Journal of Cost Management (January/February): 43-48.
Davies. M. B. T. 1956. Objectives of internal auditing. The Accounting Review (April): 227-233.
Davis, C. E. and K. Lonborg. 1993. X-Oil Inc.: An instructional case in internal control for the payables cycle. Journal of Information Systems (Fall): 112-133.
Davis, J. R. 1977. EDP control means total control. Management Accounting (January): 41-44, 47.
Davis, J. S. and H. L. Pesch. 2013. Fraud dynamics and controls in organizations. Accounting, Organizations and Society 38(6-7): 469-483.
DeFond, M. L. and C. S. Lennox. 2017. Do PCAOB inspections improve the quality of internal control audits? Journal of Accounting Research (June): 591-627.
Desai, N. K., G. J. Gerald and A. Tripathy. 2011. Internal audit sourcing arrangements and reliance by external auditors. Auditing: A Journal of Practice & Theory 30(1): 149-171.
Desai, R., V. Desai, T. Libby and R. P. Srivastava. 2017. External auditors' evaluation of the internal audit function: An empirical investigation. International Journal of Accounting Information Systems (24): 1-14.
Desai, V., R. W. Roberts and R. Srivastava. 2010. An analytical model for external auditor evaluation of the internal audit function using belief functions. Contemporary Accounting Research 27(2): 537-575.
DeSimone, S. M. and M. Abdolmohammadi. 2016. Correlates of external quality assessment and improvement programs in internal auditing: A study of 68 countries. Journal of International Accounting Research 15(2): 53-77.
Devlin, G. W. 1975. Internal control is not optional. Management Accounting (August): 49-51.
Dezoort, F. T. 1998. An analysis of experience effects on audit committee members' oversight judgments. Accounting, Organizations and Society 23(1): 1-21.
Dhaliwal, D., C. Hogan, R. Trezevant and M. Wilkins. 2011. Internal control disclosures, monitoring, and the cost of debt. The Accounting Review (July): 1131-1156.
Dickins, D. and R. G. Fay. 2017. COSO 2013: Aligning internal controls and principles. Issues in Accounting Education (August): 117-127.
Dietz, D. and H. Snyder. 2011. Assessing internal controls: Do management and staff agree? Management Accounting Quarterly (Winter): 35-40.
D'mello, R., X. Gao and Y. Jia. 2017. Internal control and internal capital allocation: Evidence from internal capital markets of multi-segment firms. Review of Accounting Studies 22(1): 251-287.
Donelson, D. C., M. S. Ege and J. M. McInnis. 2017. Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory 36(3): 45-69.
D'Onza, G., G. Sarens and S. DeSimone. 2020. Factors that influence the internal audit functions' maturity. Accounting Horizons (December): 57-74.
Dooley, D. E. 1965. Operational auditing and profit improvement. Management Accounting (October): 50-51.
Doty, E. A., A. Sen and S. C. Wang. 1989. Effect of internal controls in data base design. Journal of Information Systems (Spring): 70-91.
Doyle, J., W. Ge and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics (September): 193-223.
Doyle, J. T., W. Ge and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review (October): 1141-1170.
Draeger, M. A. and E. R. Lohwasser. 2023. The effects of internal controls on the audit completeness and reliability of earnings announcements. Accounting Horizons (December): 9-32.
Dragon, Y. T., F. Tian and H. Yan. 2015. Internal control quality and credit default swap spreads. Accounting Horizons (September): 603-629.
Driscoll, J. J. Jr. 1939. Internal auditing of banks. N.A.C.A. Bulletin (May 1): 1121-1138.
DuBrul, E. F. 1928. Unintentional falsification of accountants. N.A.C.A. Bulletin (May 15): 1035-1058.
Dull, R. 2014. What gets monitored gets detected. Journal of Accountancy (February): 32-34, 36-37.
Duncan, J. R. and M. Nixon. 1999. From watchdog to consultant. Strategic Finance (April): 42-47. (Internal auditors at KFC).
Dunn, C. L., G. J. Gerard and J. L. Worrell. 2003. Evaluation of network operating system security controls. Issues in Accounting Education (August): 291-306.
Dykxhoorn, H. J. and K. E. Sinning. 1982. Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society 7(4): 337-347.
Dzinkowski, R. 2004. Keeping pace with SOX 404: Internal control certification at Guidant Corporation. Strategic Finance (September): 46-50.
Dzinkowski, R. 2004. Surviving Sarbanes-Oxley and other accounting issues. Strategic Finance (February): 32-36.
Edström, A. and J. R. Galbraith. 1977. Transfer of managers as a coordination and control strategy in multinational organizations. Administrative Science Quarterly 22(2): 248-263.
Ege, M. S. 2015. Does internal audit function quality deter management misconduct? The Accounting Review (March): 495-527.
Elder, R. J. and A. A. Yebba. 2017. The Roslyn School District fraud: Improving school district internal control and financial oversight. Issues in Accounting Education (November): 25-39.
Elsas, P. 2008. Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 99-103.
Elsas, P. 2008. X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 82-93.
Elsayed, M. and T. Elshandidy. 2021. Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence. Advances in Accounting: Incorporating Advances in International Accounting (53): 100531.
Emett. S. A., R. N. Guymon, W. B. Tayler and D. Young. 2019. Controls and the asymmetric strickiness of norms. Accounting Horizons (December): 119-143.
Estep, C. 2021. Auditor integration of IT specialist input on internal control issues: How a weaker team identity can be beneficial. The Accounting Review (September): 263-289.
Esteves, J., E. Ramalho and G. De Haro. 2017. To improve cybersecurity, think like a hacker. MIT Sloan Management Review (Spring): 71-77.
Ettredge, M. L. and R. P. Srivastava. 1999. Using digital analysis to enhance data integrity. Issues in Accounting Education (November): 675-690. ("Digital analysis is a method of analyzing the patterns of digits in a sample of numbers to determine if the sample is similar to a population of numbers.").
Eulerich, M., J. Kremin and D. A. Wood. 2019. Factors that influence the perceived use of the internal audit function's work by executive. Advances in Accounting: Incorporating Advances in International Accounting (45): 100410.
Evans, J. R. 1964. Operational auditing in practice. N.A.A. Bulletin (June): 16.
Fallon, D. F. 1968. Reliability cycle sampling for control of inventories. Management Accounting (October): 41-43.
Fan, Y., C. Li and K. Raghunandan. 2017. Is SOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits? Auditing: A Journal of Practice & Theory 36(3): 71-89.
Fanning, K. and M. D. Piercey. 2014. Internal auditors' use of interpersonal likability, arguments, and accounting information in a corporate governance setting. Accounting, Organizations and Society 39(8): 575-589.
Farkas, M. and R. Hirsch. 2017. The view from outside: How do attitudes and behavior of external auditors change when internal auditors don't detect significant problems? Strategic Finance (May): 56-62.
Farkas, M. and U. S. Murthy. 2014. Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems 15(2): 102-121.
Farkas, M. J. and R. M. Hirsch. 2016. The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function. Journal of Information Systems (Spring): 21-40.
Farrow, J. 1987. Quality audits: An Invitation to management. Quality Progress (January):
Fazzolari, S. D. 1988. How Harsco integrates financial & operational auditing. Management Accounting (January): 28-31.
Felix, W. L. Jr., A. A. Gramling and M. J. Maletta. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research (December): 513-534.
Feng, M., C. Li and S. McVay. 2009. Internal control and management guidance. Journal of Accounting and Economics (December): 190-209.
Feng, M., C. Li, S. E. McVay and H. Skaife. 2015. Does ineffective internal control over financial reporting affect a firm's operations? The Accounting Review (March): 529-557.
Ference, S. B. 2016. Managing liability risk after a merger or acquisition. Journal of Accountancy (February): 16-17.
Ference, S. B. and N. Graf. 2016. Controlling your data. Journal of Accountancy (August): 18-20.
Fernald, H. B. 1943. Internal auditing. The Accounting Review (July): 228-234.
Fields, K. T., H. Sami and G. E. Summers. 1986. Quantification of the auditor's evaluation of internal control in data base systems. Journal of Information Systems (Fall): 24-47.
Fitzgerald, B. C., T. C. Omer and A. M. Thompson. 2018. Audit partner tenure and internal control reporting quality: U.S. evidence from the not for profit sector. Contemporary Accounting Research 35(1): 334-364.
Fleak, S. K., K. E. Harrison and L. A. Turner. 2010. Sunshine Center: An instructional case evaluating internal controls in a small organization. Issues in Accounting Education (November): 709-720.
Flesher, D. L. 1991. The Institute of Internal Auditors: 50 Years of Progress Through Sharing. IIA.
Flesher, D. L. and E. R. McIntosh. 2002. 60 Years of Progress Through Sharing. IIA Research Foundation.
Fogleman, S. L., B. H. Peterson, W. G. Heninger and M. B. Romney. 2007. Opportunity detected: New SEC interpretive guidance and AS5 give companies and auditors a chance to make internal controls more efficient. Journal of Accountancy (December): 62-65.
Folsom, D. J. 1973. A control guide for computer systems. Management Accounting (August): 49-55.
Fonfeder, R., M. P. Holtzman and E. Maccarrone. 2003. Internal controls in the Talmud: The Jerusalem Temple. The Accounting Historians Journal 30(1): 73-93.
Freedman, M. S. 1973. A primer on fraud and embezzlement. Management Accounting (October): 36-40.
Gainor, M., D. Bline and X. Zheng. 2014. Teaching internal control through active learning. Journal of Accounting Education 32(2): 200-221.
Gao, P. and G. Zhang. 2019. Accounting manipulation, peer pressure, and internal control. The Accounting Review (January): 127-151.
Gao, X. and Y. Jia. 2016. Internal control over financial reporting and the safeguarding of corporate resources: Evidence from the value of cash holdings. Contemporary Accounting Research 33(2): 783-814.
Garbade, W. H. 1944. Internal control and the internal auditor. The Accounting Review (October): 416-421.
Garg, M., F. A. Gul and J. Wickramanayake. 2017. Evaluating the credibility of voluntary internal controls certification. Journal of International Accounting Research 16(3): 91-117.
Garland, R. F. 1962. Five ways in which computer systems strengthen internal control. N.A.A. Bulletin (July): 21-28.
Garner, S. P. 1948. The course in internal auditing. The Accounting Review (October): 414-417.
Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick and M. F. Thomas. 1982. Auditor consensus in internal control evaluation and audit program planning. Journal of Accounting Research (Part II, Autumn): 745-755.
Ge, W. and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons (September): 137-158.
Ge, W., A. Koester and S. McVay. 2017. Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms' internal control disclosures. Journal of Accounting and Economics (April-May): 358-384.
Ge, W., Z. Li, Q. Liu and S. McVay. 2021. Internal control over financial reporting and resource extraction: Evidence from China. Contemporary Accounting Research 38(2): 1274-1309.
Gillett, J. W., R. L. Fink and L. T. Johnson. 1997. Accounting controls in a procurement card environment. Management Accounting (December): 47-51.
Goh, B. W. and D. Li. 2011. Internal controls and conditional conservatism. The Accounting Review (May): 975-1005.
Goh, B. W., J. Krishnan and D. Li. 2013. Auditor reporting under Section 404: The association between the internal control and going concern audit opinions. Contemporary Accounting Research 30(3): 970-995.
Goldmann, P. and H. Kaufman. 2009. Auti-Fraud Risk and Control Workbook. Wiley.
Golick, L. M., E. A. Janko and S. A. Yetmar. 2018. The Foreign Corrupt Practices Act and internal controls. Management Accounting Quarterly (Fall): 12-17.
Gomaa, A. A., M. I. Gomaa and A. Stampone. 2019. A transaction on the blockchain: An AIS perspective, intro case to explain transactions on the ERP and the role of the internal and external auditor. Journal of Emerging Technologies in Accounting 16(1): 47-64.
Gong, G., B. Ke and Y. Yu. 2013. Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures. Contemporary Accounting Research 30(4): 1490-1523.
Gonzalez, G. C., P. N. Sharma and D. Galletta. 2012. Factors influencing the planned adoption of continuous monitoring technology. Journal of Information Systems (Fall): 53-69.
Gonzalez, G. C., P. N. Sharma and D. F. Galletta. 2012. The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems 13(3): 248-262.
Gordon, L. A. and A. L. Wilford. 2012. An analysis of multiple consecutive years of material weaknesses in internal control. The Accounting Review (November): 2027-2060.
Grabski, S. 2012. Discussion of 'The relationship between internal audit and information security: An exploratory investigation'. International Journal of Accounting Information Systems 13(3): 244-247.
Grace, E. V. and A. Davis. 2019. Who's in control of the Ark? A study of internal controls in operating and auditing a small preschool. Issues in Accounting Education (May): 23-39.
Graham, L. and J. C. Bedard. 2015. Internal control deficiencies in tax reporting: A detailed view. Accounting Horizons (December): 917-942.
Gramling, A. A. and P. M. Meyers. 1997. Practitioners' and users' perceptions of the benefits of certification of internal auditors. Accounting Horizons (March): 39-53.
Gramling, A. A., D. R. Hermanson, H. M. Hermanson and Y. Zhongxia. 2010. Addressing problems with the segregation of duties in smaller companies. The CPA Journal (July): 30-34.
Gray, G. L., W G. No and D. W. Miller. 2014. Internal auditors' experiences and opinions regarding green IT: Assessing the gap in normative and positive perspectives. Journal of Information Systems (Spring): 75-109.
Green, E. A. 1949. Internal audit of cost functions - Procedures for auditing standard costs. N.A.C.A. Bulletin (August 1): 1359-1370.
Green, S. 2004. Manager's Guide to the Sarbanes-Oxley Act : Improving Internal Controls to Prevent Fraud. Wiley.
Gregory, A. J. 1973. Operational audit of the engineering function. Management Accounting (September): 43-47.
Griffin, P. A. and A. M. Wright. 2015. Commentaries on big data's importance for accounting and auditing. Accounting Horizons (June): 377-379.
Grimlund, R. A. 1982. An integration of internal control system and account balance evidence. Journal of Accounting Research (Part I, Autumn): 316-342.
Groff, J. E. 1989. Using a simple game to introduce accounting students to certain internal control concepts. Journal of Accounting Education 7(2): 263-269.
Groomer, S. M. and U. S. Murthy. 1989. Continuous auditing of database applications: An embedded audit module approach. Journal of Information Systems (Spring): 53-69.
Groomer, S. M. and U. S. Murthy. 1992. Assessments of control risk for computer-based systems. Internal Auditing (Winter): 27-37.
Groomer, S. M. and U. S. Murthy. 2003. Monitoring high-volume on-line transaction processing systems using a continuous sampling approach. International Journal of Auditing (Spring) 7: 3-19.
Guck, H. H. 1974. The psychology of management audits. Management Accounting (September): 41-44.
Guo, J., P. Huang, Y. Zhang and N. Zhou. 2016. The effect of employee treatment policies on internal control weaknesses and financial restatements. The Accounting Review (July): 1167-1194.
Guo, K. H. and B. L. Eschenbrenner. 2018. CVS Pharmacy: An instructional case of internal controls for regulatory compliance and IT risks. Journal of Accounting Education (42): 17-26.
Gupta, P. P. and J. C. Thomson. 2006. Use of COSO 1992 in management reporting on internal control. Strategic Finance (September): 26-33.
Gupta, P. P., T. R. Weirich and L. E. Turner. 2013. Sarbanes-Oxley and public reporting on internal control: Hasty reaction or delayed action? Accounting Horizons (June): 371-408.
Haislip, J. Z., G. F. Peters and V. J. Richardson. 2016. The effect of auditor IT expertise on internal controls. International Journal of Accounting Information Systems (20): 1-15.
Hall, J. A. 2000. Information Systems Auditing and Assurance. South-Western Publishing.
Ham, J., D. Losell and W. Smieliauskas. 1986. A note on the neutrality of internal control systems in audit practice. Contemporary Accounting Research 2(2): 311-317.
Hamilton, R. E. and W. F. Wright. 1982. Internal control judgments and effects of experience: Replications and extensions. Journal of Accounting Research (Part II, Autumn): 756-765.
Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. The Accounting Review (October): 578-593.
Hammersley, J. S., L. A. Myers and J. Zhou. 2012. The failure to remediate previously disclosed material weaknesses in internal controls. Auditing: A Journal of Practice & Theory 31(2): 73-111.
Hanna, G. 2005. Preventing computer fraud. Strategic Finance (March): 30-35.
Hanno, D. M. and T. A. Hughes. 1999. Defending your dollars. Strategic Finance (August): 56-60. (Developing defensive strategies and controls to prevent employee theft).
Hansen, J., M. Starliper and D. A. Wood. 2013. A relational model for internal auditors. The CPA Journal (October): 12-13.
Harp, N. L. and G. G. Barnes. 2018. Internal control weaknesses and acquisition performance. The Accounting Review (January): 235-258.
Harper, R. M. Jr. 1986. Internal control of microcomputers in local area networks. Journal of Information Systems (Fall): 67-80.
Harper, R. M. Jr. 1988. AHP judgment models of EDP auditor's evaluations of internal control for local area networks. Journal of Information Systems (Fall): 67-86.
Harrell, A., M. Taylor and E. Chewning. 1989. An examination of management's ability to bias the professional objectivity of internal auditors. Accounting, Organizations and Society 14(3): 259-269.
Harrigan, F. 2014. Evolution of accounting controls in a de-integrated project structure: A case of hybridization. Journal of Information Systems (Fall): 329-355.
Harris, J. G. 1961. Approach to internal control in the savings and loan business. N.A.A. Bulletin (May): 85-91.
Harrison, S. R. 1988. South Central Bell and the Treadway Commission report. Management Accounting (August): 21-27.
Hartman, E. W. 1942. A simple hand-posted voucher register system. N.A.C.A. Bulletin (January 1): 589-598.
Hartmann, F. 2011. Managing Organizational Culture for Effective Internal Control: From Practice to Theory by Jan Pfister. The Accounting Review (March): 738-741.
Harvey, J. H. and P. M. McCollum. 1965. Automated internal auditing tools. Management Accounting (October): 44-50.
Haskett, D. and D. Ziegenfuss. 1999. Developing a strategy to control credit card fraud. Journal of Cost Management (December): 16-21.
Hathaway, W. W. Jr. 1981. How we documented our internal accounting control system. Management Accounting (October): 65-71.
Haun, R. D. 1955. Broad vs. narrow concepts of internal auditing and internal control. The Accounting Review (January): 114-118.
Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.
Havelka, D. 2012. Discussion of 'The acceptance and adoption of continuous auditing by internal auditors: A micro analysis'. International Journal of Accounting Information Systems 13(3): 282-286.
Havelka, D. and J. W. Merhout. 2013. Internal information technology audit process quality: Theory development using structured group processes. International Journal of Accounting Information Systems 14(3): 165-192.
Hay, D. 1993. Internal control: How it evolved in four English-speaking countries. The Accounting Historians Journal 20(1): 79-102.
Haywood, M. E. and M. O'Reilly-Allen. 2013. From sparks to fired: Ethical and internal control violations surrounding business entertainment expenses. IMA Educational Case Journal 6(2): 1-4.
Heise, D., S. Strecker and U. Frank. 2014. CONTROLML: A domain-specific modeling language in support of assessing internal controls and the internal control system. International Journal of Accounting Information Systems 15(3): 224-245.
Herath, H. S. B. 2011. Cybersecurity: An emerging area for collaborative post-modern management accounting. Cost Management (January/February): 14-26.
Hermanson, D. R., M. C. Hill and D. M. Ivancevich. 2000. Information technology-related activities of internal auditors. Journal of Information Systems (Supplement): 39-53.
Hermanson, H. M. 2000. An analysis of the demand for reporting on internal control. Accounting Horizons (September): 325-341.
Hermanson, H. M. and D. B. Rama. 2016. Pressure on internal auditors to alter findings. Journal of Forensic & Investigative Accounting 8(3): 428-443.
Héroux, S. and A. Fortin. 2013. The internal audit function in information technology governance: A holistic perspective. Journal of Information Systems (Spring): 189-217.
Heslop, G. and L. A. Kapp. 2011. Protecting small businesses from fraud: Simple controls can reduce opportunities. The CPA Journal (October): 62-67.
Higgins, H. H. 2012. Learning internal controls from a fraud case at Bank of China. Issues in Accounting Education (November): 1171-1192.
Hightower, R. 2008. Internal Controls Policies and Procedures. Wiley.
Hitzig, N. B. and J. E. Jacoby. 2011. Auditing internal controls in small populations. The CPA Journal (December): 34-36.
Hoitash, U., R. Hoitash and J. C. Bedard. 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. The Accounting Review (May): 839-867.
Holder, A., K. Karim, K. Lin and R. Pinsker. 2016. Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance? International Journal of Accounting Information Systems (22): 26-43.
Holder, A. D., K. E. Karim and A. Robin. 2013. Was Dodd-Frank justified in exempting small firms from section 404b compliance? Accounting Horizons (March): 1-22. (Related to SOX Section 404b auditor certification of internal controls exemption to small firms).
Holt, T. P. 2019. The benefits of internal audit disclosures: A review of accounting research. The CPA Journal (March): 51-53.
Hord, W. H. 1939. The flow of property as a basis of internal control. The Accounting Review (September): 272-285.
Horne, J. M. 1974. EDP controls to check fraud. Management Accounting (October): 43-46.
Hornik, S. and B. M. Ruf. 1997. Expert systems usage and knowledge acquisition: An empirical assessment of analogical reasoning in the evaluation of internal controls. Journal of Information Systems (Fall): 57-74.
Huefner, R. J. 2011. Internal control weaknesses in local government: Evidence from town and village audits. The CPA Journal (July): 20-27.
Hughes, J. F. 1963. Coordinating internal and external auditing. N.A.A. Bulletin (October): 11-17.
Hughes, J. S. 1977. Optimal internal audit timing. The Accounting Review (January): 56-68.
Institute of Management Accountants. 1992. Accounting groups issue report on internal control. Management Accounting (December): 62.
Institute of Management Accountants. 1993. COSO - Internal control. Management Accounting (March): 57-60, 62-63.
Ishikawa, A. 1975. A mathematical approach to the analysis and design of internal control systems: A brief comment. The Accounting Review (January): 148-150.
Issa, H. and A. Kogan. 2014. A predictive ordered logistic regression model as a tool for quality review of control risk assessments. Journal of Information Systems (Fall): 209-229.
Ivancevich, D. M., S. H. Ivancevich and D. R. Hermanson. 2012. Material weaknesses in internal control related to the statement of cash flows. The CPA Journal (December): 29-33.
Ivancevich, S. H. and G. W. Joseph. 2001. Zacha Technology corporation: Internal control assurance service reporting issues in an e-commerce environment. Issues in Accounting Education (August): 473-483.
Iyer, V. M., A. Jones III and K. Raghunandan. 2018. Factors related to internal auditors' organizational-professional conflict. Accounting Horizons (December): 133-146.
Jackson, C. 2000. Discussion of information technology-related activities of internal auditors. Journal of Information Systems (Supplement): 55-56.
James, K. L. 2003. The effects of internal audit structure on perceived financial statement fraud prevention. Accounting Horizons (December): 315-327.
James, K. L. and S. J. Seipel. 2010. The effects of decreased user confidence on perceived internal audit fraud protection. Journal of Forensic & Investigative Accounting 2(1): 1-24.
Jans, M., N. Lybaert and K. Vanhoof. 2010. Internal fraud risk reduction: Results of a data mining case study. International Journal of Accounting Information Systems 11(1): 17-41.
Janvrin, D. J. 2003. Instructional case: St. Patrick Company: Using role play to examine internal control and fraud detection concepts. Journal of Information Systems (Fall): 17-39.
Janvrin, D. J., E. A. Payne, P. Byrnes, G. P. Schneider and M. B. Curtis. 2012. The updated COSO internal control - Integrated framework: Recommendations and opportunities for future research. Journal of Information Systems (Fall): 189-213.
Jeffrey, C. 2008. Internal control at private companies and nonprofits. The CPA Journal (September): 52-54.
Ji, X. W. Lu, W. Qu and V. J. Richardson. 2019. Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX. Accounting Horizons (September): 43-68.
Jiang, L., W. F. Messier and D. A. Wood. 2020. The association between internal audit operations-related services and firm operating performance. Auditing: A Journal of Practice & Theory 39(1): 101-124.
John, E. A. 1924. Accountant versus embezzler. Journal of Accountancy (June): 441-451.
Johnson, H. S. 1967. Internal auditing in the goal oriented firm. Management Accounting (May): 41-49.
Johnson, O. 1992. Business judgment v. audit judgment: Why the legal distinction? Accounting, Organizations and Society 17(3-4): 205-222.
Johnson, P. E., K. Jamal and R. G. Berryman. 1989. Audit judgment research. Accounting, Organizations and Society 14(1-2): 83-99.
Johnson, P. E., S. Grazioli and K. Jamal. 1993. Fraud detection: Intentionality and deception in cognition. Accounting, Organizations and Society 18(5): 467-488.
Johnson, S. 2012. Coverage for uncovered secrets: New insurance products will compensate companies for the costs of internal investigations. CFO (April): 25-26.
Johnson, S. 2012. Don't trust, verify. CFO (January/February): 21-22.
Johnstone, K., C. Li and K. H. Rupley. 2011. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research 28(1): 331-383.
Jurinski, J. and E. Lippman. 1999. Preventing financial fraud. Strategic Finance (April): 64-67. (New audit guidelines).
Kachelmeier, S. J. 2011. Editorial: Introduction to a forum on internal control reporting and corporate debt. The Accounting Review (July): 1129-1130.
Kajuter, P. and M. Schroder. 2017. Cross-national differences in cost accounting of MNEs: Empirical evidence form Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 71-100.
Kapanowski, G. 2019. Providing data integrity through internal auditors. Cost Management (November/December): 45-48.
Kaplan, S. and J. J. Schultz. 2007. Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics. 71: 109-124.
Kaplan, S. E. and P. M. J. Reckers. 1989. An examination of information search during initial audit planning. Accounting, Organizations and Society 14(5-6): 539-550.
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.
Kapoor, G. and M. Brozzetti. 2012. The transformation of internal auditing: Challenges, responsibilities, and implementation. The CPA Journal (August): 32-35.
Karimi, V. R., D. D. Cowan and P. S. C. Alencar. 2014. An approach to correctness of security and operational business policies. International Journal of Accounting Information Systems 15(4): 323-334.
Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.
Kelly, K. and H. Tan. 2017. Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society (56): 1-20.
Kent, A. H. 1955. The new internal auditing and the need for specialized preparatory training. The Accounting Review (October): 638-644.
Kerler, W. A. III., S. Fleming and C. D. Allport. 2021. The effect of whistleblower source and tip frame on internal auditors' judgments and actions. Journal of Forensic Accounting Research 6(1): 149-175.
Keune, M. B. and T. M. Keune. 2018. Do managers make voluntary accounting changes in response to a material weakness in internal control? Auditing: A Journal of Practice & Theory 37(2): 107-137.
Kiefer, G. H. 1972. Systems auditing with test decks. Management Accounting (June): 14-18.
Kiger, J. E. and A. M. Rose. 2004. Internal control evaluation of a restaurant: A teaching case. Issues in Accounting Education (May): 229-237.
Kim, G., V. J. Richardson and M. W. Watson. 2018. IT does matter: The folly of ignoring IT material weaknesses. Accounting Horizons (June): 37-55.
Kim, H., M. Mannino and R. J. Nieschwietz. 2009. Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems 10(4): 214-228.
Kim, J., B. Y. Song and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review (July): 1157-1188.
King, A. M. 2009. Ghost and zombie assets. Strategic Finance (May): 34-39.
King, A. M. 2016. Book review: A guide to COSO's framework. Strategic Finance (April): 12. (Graham, L. Internal Control Audit and Compliance).
Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29.
Kinney, W. R. Jr., M. W. Maher and D. W. Wright. 1990. Assertions-based standards for integrated internal controls. Accounting Horizons (December): 1-8.
Klamm, B. K. and M. W. Watson. 2009. SOX 404 reported internal control weaknesses: A test of COSO framework components and information technology. Journal of Information Systems (Fall): 1-23.
Klamm, B. K. and M. W. Watson. 2011. IT control weaknesses undermine the information value chain. Strategic Finance (February): 39-45.
Klamm, B. K., D. W. Kobelsky and M. W. Watson. 2012. Determinants of the persistence of internal control weaknesses. Accounting Horizons (June): 307-333.
Klersey, G. F. and T. J. Mock. 1989. Verbal protocol research in auditing. Accounting, Organizations and Society 14(1-2): 133-151.
Knapp, C. A. and M. C. Knapp. 2001. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society 26(1): 25-37.
Knight, R. N. and G. B. Tomlinson. 1976. The internal auditor and the annual audit. Management Accounting (December): Management Accounting (December): 27-28.
Kohler, E. L. 1953. Essential elements in a program of internal audit. The Accounting Review (January): 17-24. (JSOR link).
Kopp, L. S. and E. O'Donnell. 2005. The influence of a business-process focus on category knowledge and internal control evaluation. Accounting, Organizations, and Society 30(5): 423-434.
Kramer, B. K. P. 2009. Rooting out fraud in your organization. Management Accounting Quarterly (Summer): 1-16.
Kranacher, M. 2012. Promoting the value of internal auditing: An interview with IIA President Richard F. Chambers. The CPA Journal (December): 18-23.
Kraus, K. and T. Stromsten. 2016. Internal/inter-firm control dynamics and power - A case study of the Ericsson-Vodafone relationship. Management Accounting Research (December): 61-72.
Kravet, T. D., S. E. McVay and D. P. Weber. 2018. Costs and benefits of internal control audits: Evidence from M&A transactions. Review of Accounting Studies 23(4): 1389-1423.
Krishnan, J., S. M. Lee, M. Son and H. Song. 2022. Social capital and internal control material weaknesses. Accounting Horizons (December): 133-155.
Kuang, Y. F., G. Lee and B. Qin. 2021. Whistleblowing allegations, audit fees, and internal control deficiencies. Contemporary Accounting Research 38(1): 32-62.
Kunkel, J. G. 1974. Continuous auditing by exception. Management Accounting (July): 45-48.
Kush, B. D. 2009. Auditing Leadership: The Professional and Leadership Skills You Need. Wiley.
Kutz, D. W. et al. 1992. Policies and Procedures Manual for Accounting and Financial Control. Prentice Hall Trade.
La Rose, E. S. 1928. Keys to internal control of costs. N.A.C.A. Bulletin (October 15).
Lachney, K. 2020. An exploration of internal controls and their impact on employee fraud in small businesses. Journal of Forensic & Investigative Accounting 12(1): 21-44.
LaFond, R. and H. You. 2010. The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality. Journal of Accounting and Economics (February): 75-83.
Lafrentz, F. W. 1924. Defalcations. Journal of Accountancy (April): 254-261.
Lehmann, D. 2020. Building a next-generation internal audit organization structure. The CPA Journal (October/November): 86-87.
Lehmann, D. 2020. Next-generation internal audit governance. The CPA Journal (April): 62-63.
Lehmann, D. and M. Thor. 2020. The next generation of internal audit: Harnessing value from innovation and transformation. The CPA Journal (January): 60-61.
Lai, S., C. Liu and S. Chen. 2020. Internal control quality and investment efficiency. Accounting Horizons (June): 125-145.
Lambert, S. L. 2017. Auto Accessories, Inc.: An educational case on online transaction processing (OLTP) and controls as compared to batch processing and controls. Journal of Emerging Technologies in Accounting 14(2): 59-81.
Landsittel, D. L. and L. E. Rittenberg. 2010. COSO: Working with the academic community. Accounting Horizons (September): 455-469. (Committee of Sponsoring Organizations of the Treadway Commission. The purpose of this article is to promote a better understanding of the committee's objectives, structure, activities, and the need for research and teaching that expands our knowledge of enterprise risk management, control, governance, and fraud).
Langenderfer, H. Q. and J. C. Robertson. 1969. A theoretical structure for independent audits of management. The Accounting Review (October): 777-787.
Lanz, J. 2016. Bolster your data defenses. Journal of Accountancy (August): 22.
Largin, A. E. 1964. Internal control for the really small company. N.A.A. Bulletin (March): 49-57.
Lator, M. 2016. Tips for first-year auditors. Journal of Accountancy (November): 22.
Lavin, D. 1977. Some effects of the perceived independence of the auditor. Accounting, Organizations and Society 2(3): 237-244.
Lee, J., S. Ramamoorti and L. Zelazny. 2021. Whistleblowing intentions for internal auditors: Why psychological safety is critically important. The CPA Journal (August/September): 46-51.
Lee, J. Y. and J. K. Winch. 1998. From push to pull: Management's control system modification for manufacturing change. Advances in Management Accounting (6): 75-92. (Summary).
Lee, T. A. 1971. The historical development of internal control from the earliest times to the end of the seventeenth century. Journal of Accounting Research (Spring): 150-157.
Lehmann, C. M. 2010. Internal controls: A compendium of short cases. Issues in Accounting Education (November): 741-754.
Lenard, M. J., K. A. Petruska, P. Alam and B. Yu. 2016. Internal control weaknesses and evidence of real activities manipulation. Advances in Accounting: Incorporating Advances in International Accounting (33): 47-58.
Leone, A. J. 2007. Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics (September): 224-237.
Leone, B. P. and T. S. Rose. 1987. Installing a microcomputer based accounting system: One company's experience. Management Accounting (May): 34-37.
Levy, H. B. 2017. How to report internal control deficiencies. The CPA Journal (October): 56-57.
Li, H., J. Dai, T. Gershberg and M. A. Vasarhelyi. 2018. Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems (28): 59-76.
Li, H., S. Chang, T. Wang and L. Chang. 2020. Information technology internal control items for the post-implementation phase of enterprise resource planning systems. Journal of Information Systems (Fall): 159-197.
Li, M. 2019. Moral hazard and internal discipline: Theory and evidence. The Accounting Review (July): 365-400.
Li, P., D. Y. Chan and A. Kogan. 2016. Exception prioritization in the continuous auditing environment: A framework and experimental evaluation. Journal of Information Systems (Summer): 135-157.
Lin, S., M. Pizzini, M. Vargus and I. R. Bardhan. 2011. The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review (January): 787-323.
Lin, Y., M. A. Cefaratti, C. Lee and H. Huang. 2018. Internal control material weaknesses and Foreign Corrupt Practices Act violations. Journal of Forensic Accounting Research 3(1): A80-A104.
Lisic, L. L., T. L. Neal, I X. Zhang and Y. Zhang. 2016. CEO power, internal control quality, and audit committee effectiveness in substance versus in form. Contemporary Accounting Research 33(3): 1199-1237.
Liu, B. 2021. Shareholder value implications of the internal audit function. Accounting Horizons (December): 105-125.
Lopez, D. M. and K. T. Rich. 2017. Geographic distance and municipal internal control reporting. Advances in Accounting: Incorporating Advances in International Accounting (36): 40-49.
Lu, H., G. Richardson and S. Salterio. 2011. Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research 28(2): 675-707.
Lueth, W. A. 1963. Organizing EDP for internal control. N.A.A. Bulletin (January): 39-40.
Lynford, G. and J. C. Bedard. 2013. The influence of auditor and client Section 404 processes on remediation of internal control deficiencies at all levels of severity. Auditing: A Journal of Practice & Theory 32(4): 45-69.
Maguire, K. 2017. Technology: Machine learning, human fraud. Strategic Finance (March): 70-71.
Maher, M. W. and R. Ramanan. 1988. Does internal auditing improve managerial performance? Management Accounting (March): 54-55.
Malaescu, I. and S. G. Sutton. 2015. The reliance of external auditors on internal audit's use of continuous audit. Journal of Information Systems (Spring): 95-114.
Mao, J. and M. Ettredge. 2016. Internal control deficiency disclosures among Chinese reverse merger firms. Abacus 52(3): 441-472.
Marcella, A. and R. J. Dippel. 2010. Technical, legal and internal control implications of today's digital multifunctional devices. Journal of Forensic & Investigative Accounting 2(2): 255-275.
Margheim, L. L. 1986. Further evidence on external auditors' reliance on internal auditors. Journal of Accounting Research (Spring): 194-205.
Mark, R., R. A. Barra and M. E. Taylor. 2010. Internal control liability concerns post Sarbanes-Oxley: Perspectives on legal liability and reasonableness. Journal of Forensic & Investigative Accounting 2(2): 229-254.
Martin, C. H. 1942. Subcontracting expands the internal audit program. N.A.C.A. Bulletin (April 1): 1049-1058.
Martinelli, M., A. E. Friedman and J. Lanz. 2020. The impact of COVID-19 on internal audit. The CPA Journal (June): 60-63.
Masksymov, E. M. 2021. Auditor evaluation of manager's competence after a failure in internal control. Auditing: A Journal of Practice & Theory 40(3): 105-125.
Masli, A., G. F. Peters, V. J. Richardson and J. M. Sanchez. 2010. Examining the potential benefits of internal control monitoring technology. The Accounting Review (May): 1001-1034.
Mastromano, F. M. 1980. The changing nature of the EDP audit. Management Accounting (July): 27-30, 34.
Mautz, R. K. and D. L. Mini. 1966. Internal control evaluation and audit program modification. The Accounting Review (April): 283-291.
Mautz, R. K. and J. Winjum. 1981. Criteria For Management Control Systems. Financial Executives Institute.
May, P. T. Jr. 1969. System control: Computers the weak link? The Accounting Review (July): 583-592.
Mayhew, B. H. Jr. and L. N. Gray. 1969. Internal control relations in administrative hierarchies: A critique. Administrative Science Quarterly 14(1): 127-130.
Mayper, A. G. 1982. Consensus of auditors' materiality judgments of internal accounting control weaknesses. Journal of Accounting Research (Part II, Autumn): 773-783.
McCartney, L. 2011. Where there's smoke, there's fraud. CFO (March): 46-51. (Seven steps: 1. Start at the top to set the tone, 2. Educate employees on what constitutes fraud and how to report questionable activity, 3. Change the culture ASAP, 4. Use surprise audits, 5. Check and double check employee backgrounds, 6. Prepare a data-breach response plan, and 7. Make sure the board of directors plays a role).
McEacharn, M. and B. Wampler. 2011. A better spreadsheet for tests of controls: Leveraging technology for more efficient audits. The CPA Journal (April): 66-71.
McGuire, S. T., S. S. Neuman and S. C. Rice. 2020. Interim effective tax rate estimates and internal control quality. Contemporary Accounting Research 37(1): 603-633.
McMullen, D. A., K. Raghunandan and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons (December): 67-75.
McMunn, H. E. and R. DePasquale. 1997. Everyone an internal auditor. Management Accounting (March): 40-44.
McNally, J. S. 2005. Assessing company-level controls. Journal of Accountancy (June): 65-68.
McNally, J. S. and V. H. Tophoff. 2014. Leveraging effective risk management and internal control. Strategic Finance (April): 28-36.
McNally, J. S. and V. H. Tophoff. 2015. Stacked in your favor: You can increase your chances for organizational success by upgrading your risk management and internal control. Strategic Finance (April): 30-39.
McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (January): 34-38.
McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (May): 52-56.
McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (September): 48-52.
McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (January): 34-38.
McNeal, A. 2010. What's your fraud IQ? Journal of Accountancy (May): 50-52.
McNeal, A. 2012. What's your fraud IQ? Journal of Accountancy (August): 32-37.
McNeal, A. 2012. What's our fraud IQ? Journal of Accountancy (December): 42-46.
McNeal, A. 2013. What's your fraud IQ? Journal of Accountancy (August): 26-30.
McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (June): 40-43.
McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (August): 38-41.
McNeal, A. 2014. What's your fraud IQ? Journal of Accountancy (October): 34-37.
McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (April/May): 60-62, 64-65.
McNeal, A. 2015. What's your fraud IQ? Journal of Accountancy (August): 24-28, 30-31.
McNeal, A. 2016. What's your fraud IQ? Bribery and corruption schemes. Journal of Accountancy (December): 38-41.
McNeal, A. 2016. What's your fraud IQ? Check and electronic payment tampering. Journal of Accountancy (June): 42-45.
McNeal, A. 2016. What's your fraud IQ? Employee handbooks and policies. Journal of Accountancy (September): 38-40, 42-43.
McNeal, A. 2016. What's your fraud IQ? Travel and entertainment expense reimbursements. Journal of Accountancy (March): 60-64.
McQueary, G. M. II and M. P. Risdon. 1979. How we comply with the foreign corrupt practices act. Management Accounting (November): 39-43.
McVay, S. E. 2011. Discussion of Do control effectiveness disclosures require SOX 404(b) internal control audits? A natural experiments with small U.S. companies. Journal of Accounting Research (May): 449-456.
Means, K. M. and P. M. Kazenski. 1987. Improving internal control can cut audit costs. Management Accounting (January): 48-51.
Meigs, W. B. 1951. The expanding field of internal auditing. The Accounting Review (October): 518-523.
Meschke, M. F. 1984. Keeping track of office assets via computer. Management Accounting (July): 38-41.
Merchant, K. A. 1985. Organizational controls and discretionary program decision making: A field study. Accounting, Organizations and Society 10(1): 67-85.
Merhout, J. W. 2010. Discussion of "Factors associated with IT audits by the internal audit function". International Journal of Accounting Information Systems 11(3): 152-154.
Messer, R. 2015. Out of control - Lax procedures at National Capital Trust. IMA Educational Case Journal 8(2): 1-7.
Messier, W. F. Jr. and A. Schneider. 1988. A hierarchical approach to the external auditor's evaluation of the internal auditing function. Contemporary Accounting Research 4(2): 337-353.
Messier, W. F. Jr., J. K. Reynolds, C. A. Simon and D. A. Wood. 2011. The effect of using the internal audit function as a management training ground on the external auditor's reliance decision. The Accounting Review (November): 2131-2154.
Michelman, J. E. and B. E. Waldrup. 2008. Improving internal control over financial reporting. The CPA Journal (April): 30-34.
Miller, K. C., T. Y. Proctor and B. Fulton. 2013. Teaching managerial responsibilities for internal controls: Perception gaps between accounting and management professors. Journal of Accounting Education 31(1): 1-16.
Mills, J. and T. Doyle. 1992. Money laundering. Management Accounting (January): 34-38. (Casino internal auditors implement safeguards to avoid violating the Money Laundering Act).
Miotto, N. J. 1980. Evaluating internal accounting controls. Management Accounting (July): 15-18.
Mock, T. J., L. Sun, R. P. Srivastava and M. Vasarhelyi. 2009. An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment. International Journal of Accounting Information Systems 10(2): 65-78.
Moeller, R. 2009. Brink's Modern Internal Auditing: A Common Body of Knowledge, 7th Edition. Wiley.
Monhemius, J. F. and K. P. Durkin. 2009. Detecting circular cash flow. Journal of Accountancy (December): 26-31.
Moore, M. R. 1968. A management audit of the EDP center. Management Accounting (March): 23-32.
Moriarity, S. 1975. Discussion of decision theory aspects of internal control system design/ compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 30-34.
Morrill, J. B., C. K. J. Morrill and L. S. Kopp. 2012. Internal control assessment and interference effects. Behavioral Research In Accounting 24(1): 73-90.
Morris, J. J. 2011. The impact of enterprise resource planning (ERP) systems on the effectiveness of internal controls over financial reporting. Journal of Information Systems (Spring): 129-157.
Moscove, S. A. 1998. Enhancing detective controls through performance reporting. Journal of Cost Management (March/April): 26-29.
Muir, J. P. 2020. Lean is a journey, not a destination for internal audit. Cost Management (January/February): 5-30.
Munsif, V., K. Raghunandan and D. V. Rama. 2013. Early warnings of internal control problems: Additional evidence. Auditing: A Journal of Practice & Theory 32(2): 171-188.
Munsif, V., K. Raghunandan, D. V. Rama and M. Singhvi. 2011. Audit fees after remediation of internal control weaknesses. Accounting Horizons (March): 87-105.
Murdock, H. 2009. Using Surveys in Internal Audits. The Institute of Internal Auditors Research Foundation.
Murolo, S. B. 2019. Planning for data security. Journal of Accountancy (October): 62-63.
Murray, L. M. 1973. Management audit of divisional performance. Management Accounting (March): 26-28.
Murthy, U. S. and P. R. Wheeler. 2018. The effects of decision-aid design on auditor performance in internal control evaluation tasks. Journal of Information Systems (Summer): 95-113.
Naiker, V. and D. S. Sharma. 2009. Former audit partners on the audit committee and internal control deficiencies. The Accounting Review (March): 559-587.
Nanni, A. J. Jr. 1984. An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society 9(2): 149-163.
National Association of Accountants. 1977. Control of data processing. Management Accounting (July): 66.
Nelson, J. H. 1973. Behavioral implications of internal auditing. Management Accounting (October): 52-56.
Neu, D., J. Everett and A. S. Rahaman. 2013. Internal auditing and corruption within government: The case of the Canadian sponsorship program. Contemporary Accounting Research 30(3): 1223-1250.
Newton, N. J., J. S. Persellin, D. Wang and M. S. Wilkins. 2016. Internal control opinion shopping and audit market competition. The Accounting Review (March): 603-623.
Nikitkov, A. N., D. N. Stone and T. C. Miller. 2014. Internal controls, routine activity theory (RAT), and sustained online auction deception: A longitudinal analysis. Journal of Information Systems (Spring): 311-337.
No, W. G. and M. A. Vasarhelyi. 2017. Cybersecurity and continuous assurance. Journal of Emerging Technologies in Accounting 14(1): 1-12.
Noble, L. H. 1952. Report of the Federal Government Accountants Association's symposium on internal control. The Accounting Review (July): 298-299.
Nolan, R. L. 1977. Management Accounting and Control of Data Processing. National Association of Accountants.
Norgaard, C. T. 1972. Operational auditing: A part of the control process. Management Accounting (March): 25-28.
Norman, C. S., A. M. Rose and J. M. Rose. 2010. Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society 35(5): 546-557.
Oliverio, M. E. 2011. Whistleblowing versus internal controls. The CPA Journal (September): 12.
Otero, A. R. 2015. An information security control assessment methodology for organizations' financial information. International Journal of Accounting Information Systems (18): 26-45.
Parker, S. and L. A. Johnson. 2017. The development of internal auditing as a profession in the U.S. during the twentieth century. The Accounting Historians Journal 44(2): 47-67.
Passage, H. D. and D. A. Fleming. 1980. An integrated approach to internal control reviews. Management Accounting (February): 29-35. (Related to banking).
Patel, C. 2003. Some cross-cultural evidence on whistle-blowing as an internal control mechanism. Journal of International Accounting Research (2): 69-96.
Patterson, E. R. and J. R. Smith. 2007. The effects of Sarbanes-Oxley on auditing and internal control strength. The Accounting Review (March): 427-455.
Pedneault, S. 2009. Fraud 101: Techniques and Strategies for Understanding Fraud, 3rd Edition. Wiley.
Pei, B. K. W., S. A Reed and B. S Koch. 1992. Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model. Accounting, Organizations and Society 17(2): 169-183.
Perkins, B. D. 1982. Internal control for the small business. Management Accounting (February): 43-44, 59.
Peters, J. M., B. L. Lewis and V. Dhar. 1989. Assessing inherent risk during audit planning: The development of a knowledge based model. Accounting, Organizations and Society 14(4): 359-378.
Petrovits, C., C. Shakespeare and A. Shih. 2011. The causes and consequences of internal control problems in nonprofit organizations. The Accounting Review (January): 325-357.
Pett, J. and D. Poritz. 2018. A more effective approach for internal audit: Fostering collaboration across 3 lines of defense can optimize resources and technology for risk management. Journal of Accountancy (March): 28-32.
Pforsich, H., B. K. P. Kramer and G. R. Just. 2008. Establishing an internal audit department: The case of the Schwan Food Company. Global Perspectives on Accounting Education (5): 1-16.
Pforsich, H. D., B. K. P. Kramer and R. Just. 2006. Establishing an effective internal audit department. Strategic Finance (April): 22-29.
Phillips, A. W. 2009. ISO 9001: 2008 Internal Audits Made Easy: Tools, Techniques, and Step-By-Step Guidelines for Successful Internal Audits, 3rd Edition. ASQ Quality Press.
Pickett, K. H. S. 2010. The Internal Auditing Handbook, 3rd Edition. Wiley.
Pike, B. J., C. Lawrence, K. A. Martin and R. M. Olvera. 2016. External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery. Auditing: A Journal of Practice & Theory 35(4): 159-173.
Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14(1-2): 153-163.
Piron, S. F. 1980. Restoring business information controls. Management Accounting (December): 53-54.
Pizzini, M., S. Lin and D. E. Ziegenfuss. 2015. The impact of internal audit function quality and contribution on audit delay. Auditing: A Journal of Practice & Theory 34(1): 25-58.
Plant, K., K. Barac and G. Sarens. 2019. Preparing work-ready graduates - skills development lessons learnt from internal audit practice. Journal of Accounting Education (48): 33-47.
Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699.
Power, M. K. 1992. From common sense to expertise: Reflections on the prehistory of audit sampling. Accounting, Organizations and Society 17(1): 37-62.
Pratt, J. and J. Jiambalvo. 1982. Determinants of leader behavior in an audit environment. Accounting, Organizations and Society 7(4): 369-379.
Prawitt, D. F., J. L. Smith and D. A. Wood. 2009. Internal audit quality and earnings management. The Accounting Review (July): 1255-1280.
Purvis, S. E. C. 1989. The effect of audit documentation format on data collection. Accounting, Organizations and Society 14(5-6): 551-563.
Quinn, L. R. 2002. Strengthening the role of the audit committee. Strategic Finance (December): 42-47.
Quinn, L. R. 2002. Tension? Strategic Finance (August): 29-35. (What is the role of the internal auditor? What is quality accounting? Discussion of the strain after the Enron and WorldCom scandals).
Radcliffe, V. S. 1998. Efficiency audit: An assembly of rationalities and programmes. Accounting, Organizations and Society 23(4): 377-410.
Rae, K., N. Subramaniam and J. Sands. 2008. Risk management and ethical environment: Effects on internal audit and accounting control procedures. Journal of Applied Management Accounting Research (Winter): 11-30.
Raghunandan, K., W. J. Read and D. V. Rama. 2001. Audit committee composition, "Gray Directors," and interaction with internal auditing. Accounting Horizons (June): 105-118.
Rahimian, F., A. Bajaj and W. Bradley. 2016. Estimation of deficiency risk and prioritization of information security controls: A data-centric approach. International Journal of Accounting Information Systems (20): 38-64.
Ramos, M. 2004. How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control. John Wiley & Sons.
Ramos, M. J. 2008. How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, 3rd Edition. Wiley.
Randall, R. F. 1978. Computer fraud: A growing problem. Management Accounting (April): 61-64.
Rashty, J. 2011. New guidance for cloud-based service control reports: An introduction to AICPA SOC reports and SSAE 16. The CPA Journal (October): 68-71.
Rashty, J. 2012. The Dodd-Frank Act addresses corporate governance: Internal controls, whistleblower provisions, and disclosure regulations. The CPA Journal (April): 40-42.
Ray, S., T. Ow and S. S. Kim. 2011. Security assurance: How online service providers can influence security control perceptions and gain trust. Decision Sciences 2(2): 391-412.
Reding, K. F., P. J. Sobel, U. L. Anderson, M. J. head, S. Ramamoorti, M. Salamasick and C. Riddle. 2009. Internal Auditing: Assurance and Consulting Services, 2nd Edition. The Institute of Internal Auditors Research Foundation.
Reimers, J. L. and S. A. Butler. 1992. The effect of outcome knowledge on auditor's judgmental evaluations. Accounting, Organizations and Society 17(2): 185-194.
Rezaee, Z. 1994. Implementing the COSO report. Management Accounting (July): 35-37. (The Committee of Sponsoring Organizations of the Treadway Commission report Internal Control - Integrated Framework).
Rice, S. C. and D. P. Weber. 2012. How effective is internal control reporting under SOX 404? Determinants of the (non-) disclosure of existing material weaknesses. Journal of Accounting Research (June): 811-843.
Rice, S. C., D. P. Weber and B. Wu. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review (May): 1169-1200.
Richards, L. C. 1961. Current concepts of internal auditing. N.A.A. Bulletin (April): 55-60.
Rikhardsson, P. and R. Dull. 2016. An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses. International Journal of Accounting Information Systems (20): 26-37.
Riley, W. J. 1965. A system for internal control reporting. N.A.A. Bulletin (April): 44-46.
Rittenberg, L. and M. A. Covaleski. 2001. Internalization versus externalization of the internal audit function: An examination of professional and organizational imperatives. Accounting, Organizations and Society 26(7-8): 617-641.
Rittenberg, L. E. and B. J. Schwieger. 2003. Auditing Concepts for a Changing Environment with IDEA Software, 4e. South-Western Publishing.
Rittenberg, L. E., F. Martens and C. E. Landes. 2007. Internal control guidance: Not just a small matter. Journal of Accountancy (March): 46-50.
Rogathaman, S. and T. Custis. 2020. Internal control violations at Thor Industries: What are the lessons? Journal of Forensic & Investigative Accounting 12(1): 138-146.
Romney, M. B., W. S. Albrecht and D. J. Cherrington. 1980. Red-flagging the white collar criminal. Management Accounting (March): 51-54, 57. (Note & list of Red Flags).
Rose, A. M., J. M. Rose and C. Strand Norman. 2016. Material control weakness corrections: The enduring effects of trust in management. Behavioral Research In Accounting 28(2): 41-53.
Rose, J. M., C. S. Norman and A. M. Rose. 2010. Perceptions of investment risk associated with material control weakness pervasiveness and disclosure detail. The Accounting Review (September): 1787-1807.
Rossi, E. 2012. Five tips to reduce the risk of internal fraud: Keeping controls current. The CPA Journal (October): 14-15.
Rothenberg, N. R. 2009. The interaction among disclosures, competition, and an internal control problem. Management Accounting Research (December): 225-238.
Ryerson, F. E. III. 1992. Review: The Institute of Internal Auditors: 50 Years of Progress Through Sharing by Dale L. Flesher. The Accounting Historians Journal 19(1): 89-91.
San Miguel, J. G. and V. Govindarajan, 1984. The contingent relationship between the controller and internal audit functions in large organizations. Accounting, Organizations and Society 9(2): 179-188.
Sanchez, M. H., K. F. Brown and C. P. Agoglia. 2007. Consideration of control environment and fraud risk: A set of instructional exercises. Journal of Accounting Education 25(4): 207-221.
Santos, C., P. Sousa, C. Ferreira, and J. Tribolet. 2008. Conceptual model for continuous organizational auditing with real time analysis and modern control theory. Journal of Emerging Technologies in Accounting (5): 37-63.
Sarath, B. 1987. Discussion of collusion and noncontrollable cost allocation. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 47-50.
Savage, A., C. S. Norman and K. A. S. Lancaster. 2008. Using a movie to study the COSO internal control framework: An instructional case. Journal of Information Systems (Spring): 63-76.
Sawyer, L. B. 1975. Modern internal auditing - The new profession. The Accounting Review (January): 176-178.
Scarbrough, D. P., D. V. Rama and K. Raghunandan. 1998. Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons (March): 51-62.
Schaefer, J. and J. V. Peluchette. 2010. Internal control: Test your knowledge. Journal of Accountancy (March): 46-50.
Scheetz, A. M. 2018. The effect of peer reciprocal relationship and interpersonal affect on internal fraud reporting. Journal of Forensic & Investigative Accounting 10(2): 225-249.
Scheiman, M. 1961. The operational audit - An example. N.A.A. Bulletin (July): 69-73.
Schiff, J. B. and C. B. May. 1990. What is internal control? Who owns it? Without a clear answer, fraudulent financial reporting remains a possibility. Management Accounting (November): 37-40.
Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary).
Schlueter, E. L. 1958. Quality source data through factory auditing on a statistical basis. N.A.A. Bulletin (December): 49-56.
Schneider, A. 1984. Modeling external auditors' evaluations of internal auditing. Journal of Accounting Research (Autumn): 657-678.
Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911-919.
Schoderbek, M. P. 1994. The development of accounting and internal control for the national land system of the USA. The Accounting Historians Journal 21(1): 189-213.
Schomo, R. G. 1973. Testing internal control in an EDP system. Management Accounting (April): 39-42.
Schrank, R. 2021. The impact of damage apportionment on internal control system quality and financial reporting accuracy. Abacus 57(2): 251-296.
Schrey, J. W. 1964. Internal control and EDP - A company's experience. N.A.A. Bulletin (November): 49-53.
Schroeder, J. H. and M. L. Shepardson. 2016. Do SOX 404 control audits and management assessments improve overall internal control system quality? The Accounting Review (September): 1513-1541.
Schumann, K. F. 1957. Use of sampling procedures in internal auditing. N.A.A. Bulletin (December): 17-24.
Schwartz, M. 2014. Good management of risk, internal control, and everything else: Getting back to the basics. Management Accounting Quarterly (Summer): 1-11.
Schwartz, R. M. 2006. Make risk management and internal control work for you. Strategic Finance (December): 34-42.
Schwarzbach, H. R. 1980. A current overview of the MIS audit. Management Accounting (July): 23-26.
Seidel, T. A. 2017. Auditors' response to assessments of high control risk: Further insights. Contemporary Accounting Research 34(3): 1340-1377.
Seidman, J. S. 1939. Catching up with employee frauds. The Accounting Review (December): 415-424.
Seldon, S. 1943. Internal auditing for the State of New York. The Accounting Review (July): 239-244.
Selling, T. and J. Shank. 1989. Linear versus process tracing approaches to judgment modeling: A new perspective on cue importance. Accounting, Organizations and Society 14(1-2): 65-77.
Seymore, M. and J. C. Robertson. 2020. Managers' intentions to share knowledge to internal auditors: The effects of procedural fairness and internal auditor type. Journal of Management Accounting Research 32(2): 225-241.
Shanteau, J. 1989. Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society 14(1-2): 165-177.
Shapiro, B. and D. Matson. 2008. Strategies of resistance to internal control regulation. Accounting, Organizations and Society 33(2-3): 199-228.
Sheehan, D. M. 1945. The place of internal auditing. N.A.C.A. Bulletin (October 1): 116-123.
Sheehan, N. T. and G. Vaidyanathanl. 2013. SuperHeroes LLp: A super management control case. IMA Educational Case Journal 6(4): 1-7.
Shelton, S. W., M. Trendell and R. Whittington. 2016. Williams Community Hospital: An internal auditing case. Issues in Accounting Education (August): 337-345.
Shields, M. D., I. Solomon and W. S. Waller. 1987. Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments. Accounting, Organizations and Society 12(4): 375-385.
Sides, M. A. and C. B. Grosso. 2001. Reviewing internal controls - A fresh approach: Part 1. Strategic Finance (July): 28-34.
Sides, M. A. and C. B. Grosso. 2001. Reviewing internal controls - A fresh approach: Part 2. Strategic Finance (August): 29-35.
Siers, H. L. and J. K. Blyskal. 1987. Risk management of the internal audit function. Management Accounting (February): 29-35.
Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.
Skaife, H. A., D. Veeman and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics (February): 91-110.
Smith, K. A. 1972. The relationship of internal control evaluation and audit sample size. The Accounting Review (April): 260-269.
Smith, S. S. and J. Castonguay. 2019. Accounting for cryptoassets: This new form of assets raises several unique and unusual internal control and financial reporting challenges. Strategic Finance (November): 30-37.
Snyder, H., J. Clifton and W. Bowlin. 2012. Alchemy - An internal auditing case. IMA Educational Case Journal 5(4): 1-3.
Snyder, H., M. Andersen and J. Zuber. 2017. Nonprofit fraud: How good are your internal controls? Strategic Finance (March): 54-61.
Solomon, I., J. L. Krogstad, M. B. Romney and L. A. Tomassini. 1982. Auditors' prior probability distributions for account balances. Accounting, Organizations and Society 7(1): 27-41.
Spekle, R. F., H. J. van Elten and A. Kruis. 2007. Sourcing of internal auditing: An empirical study. Management Accounting Research (March): 102-124.
Spraakman, G. 2001. Internal audit at the historical Hudson's Bay company: A challenge to accepted history. The Accounting Historians Journal 28(1): 19-41.
Srivastava, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review (July): 504-507.
Srivastava, R. P. 1986. Auditing functions for internal control systems with interdependent documents and channels. Journal of Accounting Research (Autumn): 422-426.
Srivastava, R. P. and C. Li. 2008. Risk and reliability formulas for systems security under Dempster-Shafer theory of belief functions. Journal of Emerging Technologies in Accounting (5): 189-219.
Stefaniak, C. M., R. W. Houston and R. M. Cornell. 2012. The effects of employer and client identification on internal and external auditors' evaluations of internal control deficiencies. Auditing: A Journal of Practice & Theory 31(1): 39-56.
Steinbart, P. J., R. L. Raschke, G. Gal and W. N. Dilla. 2012. The relationship between internal audit and information security: An exploratory investigation. International Journal of Accounting Information Systems 13(3): 228-243.
Steinbart, P. J., R. L. Raschke, G. Gal and W. N. Dilla. 2013. Information security professionals' perceptions about the relationship between the information security and internal audit functions. Journal of Information Systems (Fall): 65-86.
Steinbart, P. J., R. L. Raschke, G. Gal and W. N. Dilla. 2018. The influence of a good relationship between the internal audit and information security functions on information security outcomes. Accounting, Organizations and Society (71): 15-29.
Stempf, V. H. 1936. Internal audit control. N.A.C.A. Bulletin (April 1): 820-836.
Stettler, H. F. 1975. Certificate programs: Certified Internal Auditor. The Accounting Review (October): 904-907.
Sterin, M. 2020. The influence of audit committee expertise on firms' internal controls: Evidence from mergers and acquisitions. Accounting Horizons (September): 193-211.
Stoel, M. D. and W. A. Muhanna. 2011. IT internal control weaknesses and firm performance: An organizational liability lens. International Journal of Accounting Information Systems 12(4): 280-304.
Stoughton, W. V. 1950. The nature of managerial control and the place of internal auditing. N.A.C.A. Bulletin (May): 1119-1126.
Strand, C. A., S. T. Welch, S. A. Holmes and R. H. Strawser. 2000. Are your vendors stealing from you? Strategic Finance (October): 66-71. (Survey shows this frauds m.o. Red flags include internal control weaknesses, missing documentation, altered documentation, financial anomalies, and noticeable changes in lifestyle).
Sun, T. 2018. The incremental information of the sentiment of conference calls for internal control material weaknesses. Journal of Emerging Technologies in Accounting 15(1): 11-27.
Swayze, W. S. 1946. Internal control in industrial organizations. The Accounting Review (July): 272-277.
Tabor, R. H. 1983. Internal control evaluations and audit program revisions: Some additional evidence. Journal of Accounting Research (Spring): 348-354.
Tadesse, A. F. and U. S. Murthy. 2018. Nonprofessional investor perceptions of the partial remediation of IT and non-IT control weaknesses: An experimental investigation. International Journal of Accounting Information Systems (28): 14-30.
Tadesse, A. F. and U. S. Murthy. 2021. Does the format of internal control disclosures matter? An experimental investigation of nonprofessional investor behavior. Auditing: A Journal of Practice & Theory 40(1): 91-106.
Tadesse, A. F., R. C. Rosa and R. J. Parker. 2022. The adoption and consequences of COSO 2013. Accounting Horizons (December): 241-260.
Tan, H. and Y. Yu. 2018. Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports. The Accounting Review (November): 331-355.
Taussig, R. 1960. Scientific sampling applied to audit testing of inventories. N.A.A. Bulletin (January): 21-34.
Taylor, R. C. 1953. Methods of embezzlement - and protective measures. N.A.C.A. Bulletin (February): 747-754. (Seventeen danger signals and forty-six methods of embezzlement).
Taylor, R. G. 1975. Discussion of decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 35-37.
Teitelbaum, L. N. 1954. Internal auditing developments in the Air Force. The Accounting Review (July): 399-408.
The Accounting Review. 1948. Statement of the responsibilities of the internal auditor. The Accounting Review (January): 84-85.
The Accounting Review. 1955. A project report of the 1954 Task Committee on Internal Auditing Education. The Accounting Review (January): 58-69.
The Accounting Review. 2014. Errata: An analysis of multiple consecutive years of material weaknesses in internal control. The Accounting Review (January): 413-415.
The CPA Journal. 2017. The historical need for computer controls and security. The CPA Journal (June): 20.
The CPA Journal. 2019. Internal auditing: Trends and challenges. The CPA Journal (June): 8-10.
Thiruvadi, S., H. Huang, C. M. Wheatley and S. Thiruvadi. 2016. Free cash flow and debt monitoring hypotheses: Evidence from material internal control weakness disclosure. Journal of Forensic & Investigative Accounting 8(1): 49-67.
Thomson, H. M. 1936. Internal auditing. N.A.C.A. Bulletin (April 1): 836-845.
Thorps, D., H. Hasty and B. Dohrer. 2019. 5 missteps to avoid when evaluating internal controls. Journal of Accountancy (July): 16-20.
Tidrick, D. E. 2012. Improving governance and internal control: An interview with COSO chairman David L. Landsittel. The CPA Journal (October): 6, 8-11.
Tietz, R., W. Tietz and L. Zucca. 2016. Lack of internal controls: Beaumont Independent School District. IMA Educational Case Journal 9(4): 1-7.
Trotman, A. J. and K. R. Duncan. 2018. Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing: A Journal of Practice & Theory 37(4): 235-259.
Trotman, A. J. and K. T. Trotman. 2015. Internal audit's role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors. Auditing: A Journal of Practice & Theory 34(1): 199-230.
Trotman, K. T. and R. Wood. 1991. A meta-analysis of studies on internal control judgments. Journal of Accounting Research (Spring): 180-192.
Trotman, K. T., P. W. Yetton and I. R. Zimmer. 1983. Individual and group judgments of internal control systems. Journal of Accounting Research (Spring): 286-292.
Tsang, D. 2010. Discussion of 'Factors associated with IT audits by the internal audit function'. International Journal of Accounting Information Systems 11(3): 155-156.
Tsay, B. 2010. Designing an internal control assessment program using COSO's guidance on monitoring. The CPA Journal (May): 52-57.
Turner, L. D. and V. Owhoso. 2009. Use ERP internal control exception reports to monitor and improve controls. Management Accounting Quarterly (Spring): 41-50.
Turpen, R. A. and F. M. Messina. 1997. Fraud prevention and the management accountant. Management Accounting (February): 34-37.
Tuttle, B. and S. D. Vandervelde. 2007. An empirical examination of CobiT as an internal control framework for information technology. International Journal of Accounting Information Systems 8(4): 240-263.
Tysiac, K. 2012. Internal control revisited. Prominent COSO officials discuss proposed updates to framework. Journal of Accountancy (March): 24-29.
Tysiac, K. 2013. Shooting straight. How internal auditors can be strategic and collaborative while maintaining independence and objectivity. Journal of Accountancy (December): 28-31.
Uecker, W. C., A. P. Brief; W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review (July): 465-478.
Van de Poel, K. and A. Vanstraelen. 2011. Management reporting on internal control and accruals quality: Insights from a "comply-or-explain" internal control regime. Auditing: A Journal of Practice & Theory 30(3): 181-209.
Van Voorhis, R. H. 1952. Internal auditing courses in American colleges. The Accounting Review (October): 484-489.
Var, T. 1981. Internal control for Ottoman Foundations. The Accounting Historians Journal 8(1): 1-13.
Vasarhelyi, M. A., M. Alles, S. Kuenkaikaew and J. Littley. 2012. The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems 13(3): 267-281.
Vasarhelyi, M. A., M. G. Alles and A. Kogan. 2004. Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting (1): 1-21.
Vincent, N. E. 2022. An internal controls mindset for Excel: With finance professionals continued reliance on Excel for everything from analyzing data to producing reports, management must be sure to impose internal controls. Strategic Finance (July): 26-33.
Vorhies, J. B. 2006. Account reconciliation: An underappreciated control. Journal of Accountancy (September): 59-62.
Wagner, S. and L. Dittmar. 2006. The unexpected benefits of Sarbanes-Oxley. Harvard Business Review (April): 133-140.
Wallace, L., H. Lin and M. A. Cefaratti. 2011. Information security and Sarbanes-Oxley compliance: An exploratory study. Journal of Information Systems (Spring): 185-211.
Wallace, W. A. 1981. Internal control reporting practices in the municipal sector. The Accounting Review (July): 666-689.
Wallace, W. A. and R. W. Kreutzfeldt. 1991. Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors. Contemporary Accounting Research 7(2): 485-512.
Waller, W. S. and W. L. Felix Jr. 1984. The auditor and learning from experience: Some conjectures. Accounting, Organizations and Society 9(3-4): 383-406.
Waller, W. S. and W. L. Felix Jr. 1989. Auditors' causal judgments: Effects of forward vs backward inference on information processing. Accounting, Organizations and Society 14(1-2): 179-200.
Walter, B. 1966. Internal control relations in administrative hierarchies. Administrative Science Quarterly 11(2): 179-206.
Wand, Y. and R. Weber. 2018. Limiting the search space during controls evaluation of a modified information system. Journal of Information Systems (Fall): 91-111.
Weber, R. 1998. Information Systems Control and Audit. Prentice Hall.
Weins, S., B. Alm and T. Wang. 2017. An integrated continuous auditing approach. Journal of Emerging Technologies in Accounting 14(2): 47-57.
Weirich, T. R. and S. A. Harrast. 2011. The next great Fed crackdown. Strategic Finance (December): 41-47. (Stepped up enforcement of the Foreign Corrupt Practices Act - It's time to review your internal controls).
Welling, P. 1977. Introducing the MISA. Management Accounting (February): 31-33. (MISA refers to the MIS auditor).
Wells, J. T. 2000. Frankensteins of Fraud: The 20th Century's Top Ten White-Collar Criminals. Association of Certified Fraud Examiners.
Wells, J. T. Occupational Fraud and Abuse. Association of Certified Fraud Examiners. (This book link is to the ACFE).
Wells, J. T. 2004. Corporate Fraud Handbook: Prevention and Detection. John Wiley & Sons.
Wells, J. T. 2006. When the boss trumps internal controls. Journal of Accountancy (February): 55-57.
Werner, M. and N. Gehrke. 2019. Identifying the absence of effective internal controls: An alternative approach for internal control audits. Journal of Information Systems (Summer): 205-222.
West, R. and C. Zech. 2008. Internal financial controls in the U.S. Catholic Church. Journal of Forensic Accounting 9(1): 129-156.
Westfall, T. J. and M. Myring. 2022. Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? Advances in Accounting (59): 100617.
Whisnant, S. R. and J. W. Martin. 1982. What is cycle auditing? Management Accounting (October): 52-55.
Widener, S. K. and F. H. Selto. 1999. Management control systems and boundaries of the firm: Why do firms outsource internal auditing activities? Journal of Management Accounting Research (11): 45-73. (Summary).
Wiggins, C. E. Jr. and L. M. Smith. 1987. A generalized audit simulation tool for evaluating the reliability of internal controls. Contemporary Accounting Research 3(2): 316-337.
Wilkins, A. M. and A. L. Haun. 2014. Reframing the discussion on internal control. The CPA Journal (October): 48-51.
Wilkinson, G. D. 1953. The administrative audit. N.A.C.A. Bulletin (September): 16-33.
Williams, D. D. and M. W. Dirsmith. 1988. The effects of audit technology on auditor efficiency: Auditing and the timeliness of client earnings announcements. Accounting, Organizations and Society 13(5): 487-508.
Williams, L. R. 1972. Internal auditing: Hamilton county. Management Accounting (January): 49-51.
Wolf, A. O. 1941. Internal audit fundamentals. N.A.C.A. Bulletin (May 15): 1025-1061.
Wong-On-Wing, B., J. H. Reneau and S. G. West. 1989. Auditors' perception of management: Determinants and consequences. Accounting, Organizations and Society 14(5-6): 577-587.
Wood, D. A. 2016. Discussion of Correlates of external quality assessment and improvement programs in internal auditing: A study of 68 countries. Journal of International Accounting Research 15(2): 73-77.
Wright, A. 1988. The impact of prior working papers on auditor evidential planning judgments. Accounting, Organizations and Society 13(6): 595-605.
Wu, F. H. and R. L. Hahn. 1989. A control-complexity and control-point orientation to the review of an entity's internal control structure environment. Journal of Information Systems (Spring): 117-131.
Wu, Y. and B. Tuttle. 2014. The interactive effects of internal control audits and manager legal liability on managers' internal control decisions, investor confidence, and market prices. Contemporary Accounting Research 31(2): 444-468.
Yoon, K., W. G. No, G. L. Gray and P. J. Roebuck. 2021. Green IT perceptions and activities of internal auditors in Australia, Canada, and the United States. Journal of Information Systems (Spring): 187-211.
Yu, S. and J. Neter. 1973. A stochastic model of the internal control system. Journal of Accounting Research (Autumn): 273-295.
Zannetos, Z. S. 1964. Some thoughts on internal control systems of the firm. The Accounting Review (October): 860-868.
Zhang, J. and K. Pany. 2008. Current research questions on internal control over financial reporting under Sarbanes-Oxley. The CPA Journal (February): 42-45.
Zikmund, P. 2003. Ferreting out fraud. Strategic Finance (April): 28-32. (Dow Chemical Company's approach).
Zircher, J. R. 1975. The EDP technician, the accountant, and internal control. Management Accounting (September): 38-40.