Construct · 1 fields · 1 citations

remediation of internal control weaknesses: a standalone construct

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remediation of internalcontrol weaknesses1 CONSTRUCTRemediation of internalASHBAUGH-SKAIFE · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

a firm's correction of disclosed internal control deficiencies, followed by improvement in accrual quality.

In auditing, remediation of internal control weaknesses refers to a firm's correction of disclosed internal control deficiencies, followed by improvement in accrual quality. This meaning comes from Ashbaugh-Skaife (2008) in The Accounting Review.[1]

Unit
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Nearby constructs

accrual2 fields · 2 citationsjingle · one word, two constructscontrol4 fields · 5 citationsjingle · one word, four constructsearnings quality1 fields · 1 citationsanchor · a standalone construct

References

  1. Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R. (2008). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83(1), 217-250. https://doi.org/10.2308/accr.2008.83.1.217

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