An Analysis of the Demand for Reporting on Internal Control

By Heather M. Hermanson. 2000

110 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/20261826e2ed9cafbc61b952af005e620b6df5b2

How researchers see this paper

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In Accounting

1. W. Robert Knechel
2. M. Ogneva
3. Rogier Deumes
4. K. Subramanyam
5. Niamh M. Brennan
6. J. Solomon
7. K. Raghunandan
8. Tobias Svanström

Citations in the corpus

• Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007, methodology): “However, there were no requirements for making public disclosures regarding internal controls in the pre-SOX era, except when an 8-”
• Corporate Governance, Accountability and Mechanisms of Accountability: An Overview (2008, background): “6 mechanism for aligning shareholder and management interests (e.g. Healy et al., 1999; Hermanson, 2000; Bushman and Smith, 2001; Healy and Palepu, 2001).”
• Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems (2008, background): “2 See reports by the Cadbury Committee (1992a, 1992b), Rutteman Committee (1994), Hampel Committee (1998a, 1998b), and Turnbull Committee (1999).”