An analysis of the demand for reporting on internal control

Accounting Horizons

Volumn 14, Issue 3, 2000, Pages 325-341

  Hermanson, Heather M ^a  

^a KENNESAW STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0002390730     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2000.14.3.325     Document Type: Article

References (18)

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3. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1992. Internal Control-Integrated Framework. New York, NY: AICPA.
4. Financial Executives Institute (FEI). 1999. Letter to the Chief Accountant of the SEC. September 30. http://www.fei.org/download/MtgReportsResponse.doc.
5. Institute of Internal Auditors (IIA). 2000. Letter to the Chief Accountant and Commissioner of the SEC. January 27. http://www.theiia.org/CAE/Release.htm.
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12. Steinberg, R. M. 1994. Reaching consensus: The GAO's acceptance of the COSO report. Journal of Accountancy September: 37-40.
13. The CPA Journal. 1993a. The CPA Journal symposium-Controversy emerges. September: 8-9.
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15. Turner, L. E. 1999. Remarks by Lynn E. Turner to the 27th Annual National AICPA Conference on Current SEC Developments. December 7. http://www.sec.gov/news/speeches/spch326.htm.
16. U. S. House of Representatives. 1991. H. R. 3159. 102nd Cong., 1st sess.
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