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March 18, 2026The Accounting Review

Behavioral Hypotheses of Internal Control.

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Authors

DCD. R. CarmichaelAmerican Institute of Certified Public Accountants

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Implication

Develops behavioral hypotheses influencing internal control design and audit, indicating possible revisions are necessary.

Key Points

  • The paper aims to explore and evaluate behavioral hypotheses related to internal control systems.
  • Developed behavioral hypotheses for internal control systems.
  • Examined traditional hypotheses against current organizational theory.
  • Identified gaps between traditional views and modern organizational realities.
  • Traditional behavioral hypotheses remain under scrutiny.
  • Current organizational theories raise doubts about the validity of established hypotheses.
  • Encourages the development of new hypotheses aligning with organizational reality.

Cite This Study

D. R. Carmichael (1970) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a55echttps://doi.org/10.2308/tar-4482438
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1INTERNAL CONTROL AND THE INTERNAL AUDITOR.1944
  2. 2Effect of Internal Controls in Data Base Design.1989
  3. 3Toward a theory of behavioral control2021 · 197 citations
  4. 4Exploratory Study on the Importance of Internal Control in Auditing2024 · 2 citations
  5. 5Research in Internal Control Evaluation.1988