Construct · 1 fields · 1 citations

internal control weakness: a standalone construct

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Auditing

a deficiency in internal control over financial reporting, more common in small, young, complex or troubled firms.

In auditing, internal control weakness refers to a deficiency in internal control over financial reporting, more common in small, young, complex or troubled firms. This meaning comes from Doyle (2007) in Journal of Accounting and Economics.[1]

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Nearby constructs

complex4 fields · 4 citationsjingle · one word, four constructs control4 fields · 5 citationsjingle · one word, four constructs

References

Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44(1-2), 193-223. https://doi.org/10.1016/j.jacceco.2006.10.003

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