{"id":"https://openalex.org/W2156190394","doi":"https://doi.org/10.2308/ciia-50146","title":"How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements","display_name":"How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements","publication_year":2012,"publication_date":"2012-02-01","ids":{"openalex":"https://openalex.org/W2156190394","doi":"https://doi.org/10.2308/ciia-50146","mag":"2156190394"},"language":"en","primary_location":{"id":"doi:10.2308/ciia-50146","doi":"https://doi.org/10.2308/ciia-50146","is_oa":true,"landing_page_url":"https://doi.org/10.2308/ciia-50146","pdf_url":"https://publications.aaahq.org/cia/article-pdf/6/1/A31/56838/ciia-50146.pdf","source":{"id":"https://openalex.org/S80375752","display_name":"Current Issues in Auditing","issn_l":"1936-1270","issn":["1936-1270"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Current Issues in Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://publications.aaahq.org/cia/article-pdf/6/1/A31/56838/ciia-50146.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083656177","display_name":"Dana R. Hermanson","orcid":"https://orcid.org/0000-0002-4381-240X","observed_orcids":["https://orcid.org/0000-0002-4381-240X"]},"institutions":[{"id":"https://openalex.org/I121980950","display_name":"Utah State University","ror":"https://ror.org/00h6set76","country_code":"US","type":"education","lineage":["https://openalex.org/I121980950"]},{"id":"https://openalex.org/I133999245","display_name":"University of Nevada, Las Vegas","ror":"https://ror.org/0406gha72","country_code":"US","type":"education","lineage":["https://openalex.org/I133999245"]},{"id":"https://openalex.org/I172980758","display_name":"Kennesaw State University","ror":"https://ror.org/00jeqjx33","country_code":"US","type":"education","lineage":["https://openalex.org/I172980758"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Dana R. Hermanson","raw_affiliation_strings":["Dana R. Hermanson is a Professor at Kennesaw State University, Jason L. Smith is an Assistant Professor at the University of Nevada, Las Vegas, and Nathaniel M. Stephens is an Assistant Professor at Utah State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dana R. Hermanson is a Professor at Kennesaw State University, Jason L. Smith is an Assistant Professor at the University of Nevada, Las Vegas, and Nathaniel M. Stephens is an Assistant Professor at Utah State University","institution_ids":["https://openalex.org/I121980950","https://openalex.org/I133999245","https://openalex.org/I172980758"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058687186","display_name":"Jason L. Smith","orcid":"https://orcid.org/0000-0002-0342-7742","observed_orcids":["https://orcid.org/0000-0002-0342-7742"]},"institutions":[{"id":"https://openalex.org/I121980950","display_name":"Utah State University","ror":"https://ror.org/00h6set76","country_code":"US","type":"education","lineage":["https://openalex.org/I121980950"]},{"id":"https://openalex.org/I133999245","display_name":"University of Nevada, Las Vegas","ror":"https://ror.org/0406gha72","country_code":"US","type":"education","lineage":["https://openalex.org/I133999245"]},{"id":"https://openalex.org/I172980758","display_name":"Kennesaw State University","ror":"https://ror.org/00jeqjx33","country_code":"US","type":"education","lineage":["https://openalex.org/I172980758"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jason L. Smith","raw_affiliation_strings":["Dana R. Hermanson is a Professor at Kennesaw State University, Jason L. Smith is an Assistant Professor at the University of Nevada, Las Vegas, and Nathaniel M. Stephens is an Assistant Professor at Utah State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dana R. Hermanson is a Professor at Kennesaw State University, Jason L. Smith is an Assistant Professor at the University of Nevada, Las Vegas, and Nathaniel M. Stephens is an Assistant Professor at Utah State University","institution_ids":["https://openalex.org/I121980950","https://openalex.org/I133999245","https://openalex.org/I172980758"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056069994","display_name":"Nathaniel M. Stephens","orcid":"https://orcid.org/0000-0001-9470-1016","observed_orcids":["https://orcid.org/0000-0001-9470-1016"]},"institutions":[{"id":"https://openalex.org/I121980950","display_name":"Utah State University","ror":"https://ror.org/00h6set76","country_code":"US","type":"education","lineage":["https://openalex.org/I121980950"]},{"id":"https://openalex.org/I133999245","display_name":"University of Nevada, Las Vegas","ror":"https://ror.org/0406gha72","country_code":"US","type":"education","lineage":["https://openalex.org/I133999245"]},{"id":"https://openalex.org/I172980758","display_name":"Kennesaw State University","ror":"https://ror.org/00jeqjx33","country_code":"US","type":"education","lineage":["https://openalex.org/I172980758"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Nathaniel M. Stephens","raw_affiliation_strings":["Dana R. Hermanson is a Professor at Kennesaw State University, Jason L. Smith is an Assistant Professor at the University of Nevada, Las Vegas, and Nathaniel M. Stephens is an Assistant Professor at Utah State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dana R. Hermanson is a Professor at Kennesaw State University, Jason L. Smith is an Assistant Professor at the University of Nevada, Las Vegas, and Nathaniel M. Stephens is an Assistant Professor at Utah State University","institution_ids":["https://openalex.org/I121980950","https://openalex.org/I133999245","https://openalex.org/I172980758"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":14.8566,"has_fulltext":true,"cited_by_count":74,"citation_normalized_percentile":{"value":0.98498002,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"6","issue":"1","first_page":"A31","last_page":"A50"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9657999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9657999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.023099999874830246,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.008899999782443047,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-effectiveness","display_name":"internal control effectiveness","score":0.8700000047683716},{"id":"https://openalex.org/keywords/internal-control-over-financial-reporting","display_name":"internal control over financial reporting","score":0.9559999704360962},{"id":"https://openalex.org/keywords/coso-internal-control-integrated-framework","display_name":"COSO Internal Control-Integrated Framework","score":0.8190000057220459},{"id":"https://openalex.org/keywords/control-environment","display_name":"control environment","score":0.9319999814033508},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.9879999756813049},{"id":"https://openalex.org/keywords/chief-audit-executives","display_name":"chief audit executives","score":0.8309999704360962},{"id":"https://openalex.org/keywords/tone-at-the-top","display_name":"tone at the top","score":0.8859999775886536},{"id":"https://openalex.org/keywords/policy-deviation","display_name":"policy deviation","score":0.5329999923706055},{"id":"https://openalex.org/keywords/public-companies","display_name":"public companies","score":0.9330000281333923},{"id":"https://openalex.org/keywords/industry-differences","display_name":"industry differences","score":0.7289999723434448},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.6129999756813049},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.609000027179718}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7868857383728027},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.716408908367157},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6849855184555054},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.681414008140564},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.6652219295501709},{"id":"https://openalex.org/C2778971194","wikidata":"https://www.wikidata.org/wiki/Q1664551","display_name":"Insider","level":2,"score":0.6530128121376038},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6092110872268677},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.552969753742218},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5054266452789307},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.28480249643325806},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12506744265556335},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.11416041851043701},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/ciia-50146","doi":"https://doi.org/10.2308/ciia-50146","is_oa":true,"landing_page_url":"https://doi.org/10.2308/ciia-50146","pdf_url":"https://publications.aaahq.org/cia/article-pdf/6/1/A31/56838/ciia-50146.pdf","source":{"id":"https://openalex.org/S80375752","display_name":"Current Issues in Auditing","issn_l":"1936-1270","issn":["1936-1270"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Current Issues in Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2308/ciia-50146","doi":"https://doi.org/10.2308/ciia-50146","is_oa":true,"landing_page_url":"https://doi.org/10.2308/ciia-50146","pdf_url":"https://publications.aaahq.org/cia/article-pdf/6/1/A31/56838/ciia-50146.pdf","source":{"id":"https://openalex.org/S80375752","display_name":"Current Issues in Auditing","issn_l":"1936-1270","issn":["1936-1270"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Current Issues in Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2156190394.pdf","grobid_xml":"https://content.openalex.org/works/W2156190394.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W146858302","https://openalex.org/W1951330651","https://openalex.org/W1965074910","https://openalex.org/W1980521788","https://openalex.org/W2026273571","https://openalex.org/W2060715914","https://openalex.org/W2091619402","https://openalex.org/W2108417606","https://openalex.org/W2165280541","https://openalex.org/W2916268103","https://openalex.org/W4235328403"],"related_works":["https://openalex.org/W3163012108","https://openalex.org/W1836609943","https://openalex.org/W2273060595","https://openalex.org/W7111457048","https://openalex.org/W2372182316","https://openalex.org/W4312278425","https://openalex.org/W2619684621","https://openalex.org/W7037714889","https://openalex.org/W2565397810","https://openalex.org/W4415990341"],"abstract_inverted_index":{"SUMMARY":[0],"Based":[1,195],"on":[2,90,196],"survey":[3,198],"responses":[4],"from":[5,92],"approximately":[6],"500":[7],"Chief":[8],"Audit":[9],"Executives":[10],"(CAEs)":[11],"and":[12,42,94,139,154,182,207,212,214],"other":[13,119,140,155,193],"internal":[14,28,31,74,163,188,206],"auditors,":[15,209],"this":[16],"article":[17],"provides":[18],"an":[19],"insider's":[20],"view":[21],"of":[22,26,45,48,73,97,118,126,186],"the":[23,37,46,57,80,83,134,171,176,183,187,197],"perceived":[24],"strength":[25,62,166],"organizations'":[27],"controls":[29,109,150],"(i.e.,":[30],"control":[32,61,102,164],"over":[33],"financial":[34,141],"reporting)":[35],"in":[36,133],"Control":[38],"Environment,":[39],"Risk":[40],"Assessment,":[41],"Monitoring":[43,135,149],"components":[44],"Committee":[47],"Sponsoring":[49],"Organizations'":[50],"(COSO":[51],"1992a)":[52],"Internal":[53],"Control\u2014Integrated":[54],"Framework.":[55],"Although":[56],"respondents":[58],"largely":[59],"rate":[60],"as":[63,85,87,113],"relatively":[64],"high,":[65],"we":[66,104,200],"identify":[67],"several":[68],"areas":[69],"for":[70],"potential":[71],"improvement":[72],"controls,":[75],"especially":[76,132],"related":[77,169],"to":[78,145,170,175,205],"assessing":[79],"\u201ctone":[81],"at":[82],"top,\u201d":[84],"well":[86],"following":[88],"up":[89],"deviations":[91],"policy":[93],"management":[95],"override":[96],"controls.":[98],"In":[99],"analyzing":[100],"individual":[101],"elements,":[103],"find":[105,123],"that":[106,162],"public":[107,179],"companies'":[108],"are":[110],"consistently":[111],"rated":[112],"more":[114,147],"effective":[115],"than":[116,151],"those":[117],"organizations.":[120],"We":[121],"also":[122],"a":[124],"number":[125],"interesting":[127],"differences":[128],"across":[129],"key":[130,202],"industries,":[131],"component,":[136],"where":[137],"banks":[138],"services":[142,156],"firms":[143],"appear":[144],"have":[146],"robust":[148],"do":[152],"healthcare":[153],"firms.":[157],"The":[158],"component-level":[159],"analysis":[160],"reveals":[161],"component":[165],"is":[167],"positively":[168],"CAE":[172],"reporting":[173],"primarily":[174],"audit":[177,189],"committee,":[178],"company":[180],"status,":[181],"average":[184],"tenure":[185],"function":[190],"staff,":[191],"among":[192],"findings.":[194],"findings,":[199],"describe":[201],"implications":[203],"relevant":[204],"external":[208],"accounting":[210],"researchers":[211],"educators,":[213],"management.":[215]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":11},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}