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Journal Articles

An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting

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Audrey A. Gramling, Edward F. O'Donnell, Scott D. Vandervelde
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (2): 249–269.
https://doi.org/10.2308/acch-50410
Published: 01 June 2013
... control deficiencies are material weaknesses. We experimentally examine audit managers' and partners' assessments of ICFR operating effectiveness and judgments of whether a control deficiency is a material weakness to determine the influence of the presence of: (1) a material weakness unrelated...
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