Corporate governance, Management accounting & control
Research opportunities in internal control
Vaassen RA, prof.dr. E.H.J.
MCA, 2007
Although internal control has become a major issue in the corporate world, research in internal control still is somewhat underdeveloped. The Sarbanes Oxley Act gave a new impetus to research in internal control, but only did so with respect to the objective of reliability of financial reporting. This paper describes a potential direction for research in the field of internal control that aims to create more balance between practice and theory, and between internal control objectives. It thereby argues that future research in internal control will have to pivot on compliance issues.
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