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AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES

Lou X. Orchard et al.

Accounting and Taxation2019article
ABDC C
Weight
0.26

What the paper says

This paper presents a previously unpublished tool for conducting the initial assessment of internal control objectives and activities for the expenditures cycle of companies with income-producing properties. Variations of this tool are used by Certified Public Accounting firms in their independent audits of such companies. We discuss the tool’s potential usefulness to both independent auditors and executives of such companies, as well as the tool’s place within the existing literature on internal control. How the quality of the tool could be assessed is also discussed

Cite this paper

@article{lou2019,
  title        = {{AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES}},
  author       = {Lou X. Orchard et al.},
  journal      = {Accounting and Taxation},
  year         = {2019},
}

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AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES

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Evidence weight

0.26

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

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.