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Artigos base da revisão sistemática de literatura e seu respectivo indicador

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Internal control deficiencies 1343 2007

111,9

Determinants of weaknesses in internal control over financial

reporting

Internal control deficiencies over the

financial reporting 1343 2007

111,9

Determinants of weaknesses in internal control over financial

reporting

Internal control deficiencies over the

financial reporting 1307 2007

108,9 Accruals quality and internal control over financial reporting

Internal control deficiencies 963 2008

87,5

The effect of SOX internal control deficiencies and their remediation

on accrual quality

Internal control deficiencies 957 2007

79,8

The discovery and reporting of internal control deficiencies prior to

SOX-mandated audits

Internal control deficiencies over the

financial reporting 957 2007

79,8

The discovery and reporting of internal control deficiencies prior to

SOX-mandated audits

Internal control deficiencies 837 2005

59,8

The disclosure of material weaknesses in internal control after the

Sarbanes-Oxley Act

Internal control deficiencies over the

financial reporting 837 2005

59,8

The disclosure of material weaknesses in internal control after the

Sarbanes-Oxley Act

Material Weaknesses and SOX 404 837 2005

59,8

The disclosure of material weaknesses in internal control after the

Sarbanes-Oxley Act

Information technology material

weaknesses 837 2005

59,8

The disclosure of material weaknesses in internal control after the

Sarbanes-Oxley Act

IT material weaknesses 837 2005

59,8

The disclosure of material weaknesses in internal control after the

Sarbanes-Oxley Act

Internal control deficiencies 787 2009

78,7

The effect of SOX internal control deficiencies on firm risk and cost

of equity

Correção das deficiências de controles

internos nos anos seguintes 646 2016

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Internal control deficiencies 508 2008

46,2

Evidence on the audit risk model: Do auditors increase audit fees in

the presence of internal control deficiencies?

Material Weaknesses and SOX 404 442 2006

34,0 SOX Section 404 material weakness disclosures and audit fees

Material Weaknesses and SOX 404 303 2011

37,9

Internal control weakness and bank loan contracting: Evidence

from SOX Section 404 disclosures

Internal control deficiencies over the

financial reporting 302 2006

23,2

The impact of SOX Section 404 internal control quality assessment on

audit delay in the SOX era

Material Weaknesses and SOX 404 302 2006

23,2

The impact of SOX Section 404 internal control quality assessment on

audit delay in the SOX era

Internal control deficiencies over the

financial reporting 283 2013

47,2

Does investment efficiency improve after the disclosure of material

weaknesses in internal control over financial reporting?

IT material weaknesses 283 2013

47,2

Does investment efficiency improve after the disclosure of material

weaknesses in internal control over financial reporting?

Material Weaknesses and SOX 404 241 2008

21,9

Earnings management of firms reporting material internal

control weaknesses under Section 404 of the Sarbanes-Oxley Act

Material Weaknesses and SOX 404 239 2010

26,6

Financial executive qualifications, financial executive turnover, and

adverse SOX 404 opinions

Material Weaknesses and SOX 404 207 2012

29,6

How effective is internal control reporting under SOX 404?

Determinants of the (non‐) disclosure of existing material weaknesses

IT material weaknesses 207 2012

29,6

How effective is internal control reporting under SOX 404?

Determinants of the (non‐) disclosure of existing material weaknesses

Internal control deficiencies 205 2011

25,6

Detection and severity classifications of Sarbanes-Oxley Section

404 internal control deficiencies

Internal control deficiencies 199 2009

19,9

Former audit partners on the audit committee and internal control

deficiencies

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Information technology material

weaknesses 194 2011

24,3

Changes in corporate governance associated with the revelation of

internal control material weaknesses and their subsequent remediation

IT material weaknesses 194 2011

24,3

Changes in corporate governance associated with the revelation of

internal control material weaknesses and their subsequent remediation

Internal control deficiencies 187 2007

15,6

Reporting internal control deficiencies in the post‐Sarbanes‐Oxley era:

the role of auditors and corporate governance

Material Weaknesses and SOX 404 182 2008

16,5 Costs to comply with SOX Section 404

Information technology material

weaknesses 137 2012

19,6

[PDF] The consequences of information

technology control weaknesses on management information systems:

The case of sarbanes-oxley internal control reports.

Information technology material

weaknesses 124 2009

12,4

SOX 404 reported internal control weaknesses: A test of COSO

framework components and information technology

Material Weaknesses and SOX 404 124 2009

12,4

SOX 404 reported internal control weaknesses: A test of COSO

framework components and information technology

IT material weaknesses 120 2005

8,6

Characteristics of firms with material weaknesses in internal control:

An assessment of Section 404 of Sarbanes Oxley

Internal control deficiencies over the

financial reporting 120 2011

15,0

The impact of enterprise resource planning (ERP) systems on the

effectiveness of internal controls over financial reporting

Deficiências de controles internos 119 2005

8,5 Controles internos como um instrumento de governança corporativa

Deficiências materiais de controles internos 119 2005

8,5 Controles internos como um instrumento de governança corporativa

Solução das deficiências de controles

internos nos anos seguintes 119 2005

8,5 Controles internos como um instrumento de governança corporativa

Internal control deficiencies over the

financial reporting 113 2014

22,6

Does ineffective internal control over financial reporting affect a

firm's operations? Evidence from firms' inventory management

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IT material weaknesses 93 2012

13,3

The failure to remediate previously disclosed material weaknesses in

internal controls

Deficiências de controles internos 90 2004

6,0

[HTML] Governança empresarial, riscos e controles internos: a

emergência de um novo modelo de controladoria

Deficiências materiais de controles internos 90 2004

6,0

[HTML] Governança empresarial, riscos e controles internos: a

emergência de um novo modelo de controladoria

Correção das deficiências de controles

internos nos anos seguintes 90 2004

6,0

[HTML] Governança empresarial, riscos e controles internos: a

emergência de um novo modelo de controladoria

Solução das deficiências de controles

internos nos anos seguintes 90 2004

6,0

[HTML] Governança empresarial, riscos e controles internos: a

emergência de um novo modelo de controladoria

Internal control deficiencies over the

financial reporting 75 2009

7,5

Quality of internal control over financial reporting, corporate

governance and credit ratings

Information technology material

weaknesses 72 2012

10,3

Material weakness remediation and earnings quality: A detailed

examination by type of control deficiency

Internal control deficiencies 70 2012

10,0

The effects of employer and client identification on internal and

external auditors' evaluations of internal control deficiencies

IT material weaknesses 59 2011

7,4

IT internal control weaknesses and firm performance: An

organizational liability lens

Information technology material

weaknesses 48 2012

6,9

An analysis of multiple consecutive years of material weaknesses in

internal control

IT material weaknesses 48 2012

6,9

An analysis of multiple consecutive years of material weaknesses in

internal control

Correção das deficiências de controles

internos nos anos seguintes 21 2015

5,3

[PDF] Análise do sistema de controle interno no Brasil: objetivos,

importância e barreiras para sua implantação