Internal Auditing and Internal Control Bibliography

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.

Baer, L. M., I. K Khurana and H. Kyung. 2023. Internal control and the insider versus outsider CEO choice. Journal of Management Accounting Research 35(2): 43-68.

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.

Barr-Pulliam, D., H. L. Brown-Liburd and K. Sanderson. 2022. The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence. Auditing: A Journal of Practice & Theory 41(1): 25-48.

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, A. G., C. K. Eller and K. Y. Green. 2022. Fraud reporting within an organization and the use of the internal audit function as a training ground for management. Behavioral Research In Accounting 34(1): 1-22.

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.

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