Länsiluoto, Aapo; Jokipii, Annukka; Eklund, Tomas - In: Managerial Auditing Journal 31 (2016) 1, pp. 5-34
Purpose – This study aims to examine and visualize the adopted internal control structure and effectiveness in firms and present a typology of firms. Control structure and effectiveness are measured based on the assessment of management, rather than using reported material weaknesses as most...