4 Key COVID-19 Audit Risks for 2020 Year Ends: Internal Control, Fraud, NOCLAR, and Accounting Estimates All Present Challenges as a Result of the Pandemic

Bob Dohrer & Carl R. Mayes

Journal of Accountancy2020article
ABDC C
Weight
0.28

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@article{bob2020,
  title        = {{4 Key COVID-19 Audit Risks for 2020 Year Ends: Internal Control, Fraud, NOCLAR, and Accounting Estimates All Present Challenges as a Result of the Pandemic}},
  author       = {Bob Dohrer & Carl R. Mayes},
  journal      = {Journal of Accountancy},
  year         = {2020},
}

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4 Key COVID-19 Audit Risks for 2020 Year Ends: Internal Control, Fraud, NOCLAR, and Accounting Estimates All Present Challenges as a Result of the Pandemic

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Evidence weight

0.28

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.07 × 0.4 = 0.03
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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