{"id":"https://openalex.org/W2522235232","doi":"https://doi.org/10.2308/iace-51585","title":"COSO 2013: Aligning Internal Controls and Principles","display_name":"COSO 2013: Aligning Internal Controls and Principles","publication_year":2016,"publication_date":"2016-09-01","ids":{"openalex":"https://openalex.org/W2522235232","doi":"https://doi.org/10.2308/iace-51585","mag":"2522235232"},"language":"en","primary_location":{"id":"doi:10.2308/iace-51585","doi":"https://doi.org/10.2308/iace-51585","is_oa":false,"landing_page_url":"https://doi.org/10.2308/iace-51585","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089667652","display_name":"Denise E. Dickins","orcid":"https://orcid.org/0000-0002-1930-8107","observed_orcids":["https://orcid.org/0000-0002-1930-8107"]},"institutions":[{"id":"https://openalex.org/I186335123","display_name":"East Carolina University","ror":"https://ror.org/01vx35703","country_code":"US","type":"education","lineage":["https://openalex.org/I186335123"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Denise Dickins","raw_affiliation_strings":["East Carolina University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"East Carolina University","institution_ids":["https://openalex.org/I186335123"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5087904351","display_name":"Rebecca G. Fay","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rebecca G. Fay","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.077,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.96136519,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"32","issue":"3","first_page":"117","last_page":"127"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9818999767303467,"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/T12378","display_name":"Accounting Education and Careers","score":0.9818999767303467,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.01119999960064888,"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/T10797","display_name":"Accounting and Organizational Management","score":0.002099999925121665,"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-over-financial-reporting","display_name":"internal control over financial reporting","score":0.9070000052452087},{"id":"https://openalex.org/keywords/coso-2013-framework","display_name":"COSO 2013 framework","score":0.9750000238418579},{"id":"https://openalex.org/keywords/internal-control-weaknesses","display_name":"internal control weaknesses","score":0.8100000023841858},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.4779999852180481},{"id":"https://openalex.org/keywords/critical-thinking","display_name":"critical thinking","score":0.5950000286102295},{"id":"https://openalex.org/keywords/auditing-standards","display_name":"auditing standards","score":0.527999997138977},{"id":"https://openalex.org/keywords/sec-regulation","display_name":"SEC regulation","score":0.5680000185966492},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.5580000281333923}],"concepts":[{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.7660436630249023},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7492554783821106},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.7390293478965759},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5955791473388672},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5850877165794373},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5467748045921326},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5211632251739502},{"id":"https://openalex.org/C2777212361","wikidata":"https://www.wikidata.org/wiki/Q5127848","display_name":"Class (philosophy)","level":2,"score":0.48331570625305176},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.44182682037353516},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34085920453071594},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22818487882614136},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.06502693891525269}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/iace-51585","doi":"https://doi.org/10.2308/iace-51585","is_oa":false,"landing_page_url":"https://doi.org/10.2308/iace-51585","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.4156000018119812,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W1976967401","https://openalex.org/W2038143176","https://openalex.org/W2098160083","https://openalex.org/W2134084780","https://openalex.org/W2135327730","https://openalex.org/W2141309391","https://openalex.org/W2148060062","https://openalex.org/W2161030767","https://openalex.org/W2313423809","https://openalex.org/W2581898403","https://openalex.org/W3123746573","https://openalex.org/W3155587080","https://openalex.org/W4233445431","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W3040341405","https://openalex.org/W6999448591","https://openalex.org/W2098160083","https://openalex.org/W2904103046","https://openalex.org/W3043906891","https://openalex.org/W2609517382","https://openalex.org/W2292550950","https://openalex.org/W1556088778","https://openalex.org/W2966465186","https://openalex.org/W89914165"],"abstract_inverted_index":{"ABSTRACT":[0],"Strong":[1],"systems":[2,34,47],"of":[3,15,35,48,107,110,122,147,160,169,184],"internal":[4,64,71,185,200],"control":[5],"over":[6],"financial":[7,17],"reporting":[8],"(ICFR)":[9],"are":[10,118],"critical":[11],"to":[12,56,59,97,149,196],"the":[13,105,111,125,170],"production":[14],"reliable":[16],"statements.":[18],"Securities":[19],"and":[20,30,37,62,66,82,124,133,176,187],"Exchange":[21],"Commission":[22],"(SEC)":[23],"regulations":[24],"require":[25],"that":[26,43,76,136,179],"companies":[27],"design,":[28],"maintain,":[29],"regularly":[31],"evaluate":[32,45],"their":[33],"ICFR,":[36],"Auditing":[38],"Standard":[39],"No.":[40],"5":[41],"requires":[42,137],"auditors":[44],"companies'":[46],"ICFR.":[49],"Therefore,":[50],"it":[51],"is":[52],"necessary":[53],"for":[54,95],"accountants":[55,77],"be":[57],"able":[58],"(1)":[60,154],"describe":[61],"classify":[63,155],"controls":[65,161],"(2)":[67,188],"determine":[68],"deficiencies":[69,191],"in":[70,84,141,144,193],"control.":[72],"Recent":[73],"reports":[74],"suggest":[75],"may":[78],"lack":[79],"sufficient":[80],"training":[81],"guidance":[83],"these":[85,99],"respects":[86],"(e.g.,":[87],"Rapoport":[88],"2012).":[89],"This":[90],"activity":[91,135],"provides":[92],"an":[93,129,134],"opportunity":[94],"students":[96,138],"practice":[98],"skills":[100,152],"while":[101],"learning":[102],"more":[103],"about":[104],"Committee":[106],"Sponsoring":[108],"Organizations":[109],"Treadway":[112],"Commission's":[113],"(COSO)":[114],"2013":[115,127,172],"Framework.":[116],"Provided":[117],"a":[119,158,181],"summary":[120],"discussion":[121],"ICFR":[123],"COSO":[126,171],"Framework,":[128],"outside-of-class":[130],"reading":[131],"assignment,":[132],"(independently":[139],"or":[140,145,198],"groups,":[142],"either":[143],"outside":[146],"class)":[148],"employ":[150],"critical-thinking":[151],"to:":[153],"(i.e.,":[156],"map)":[157],"listing":[159],"as":[162],"being":[163],"aligned":[164],"with":[165],"one":[166],"(or":[167],"more)":[168],"Framework's":[173],"five":[174],"components":[175],"17":[177],"principles":[178],"comprise":[180],"well-designed":[182],"system":[183],"control,":[186],"identify":[189],"any":[190],"(gaps)":[192],"design":[194],"due":[195],"missing":[197],"inadequate":[199],"controls.":[201]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3}],"updated_date":"2026-11-02T09:45:03.842371","created_date":"2016-09-30T00:00:00"}
