Journal of Undergraduate Research
Keywords
social norms, internal controls, tone, violating controls
College
Marriott School of Management
Department
Accountancy
Abstract
The control environment–the actions, policies, and beliefs of an organization–is an important part of the COSO Framework and helps to encourage individuals to follow internal controls. Current accounting literature has extensively examined the influence of the CEOs and other top executives and their ability to influence the control environment to create a culture of compliance with internal controls. However, no research has been to done to see whether or not peers and colleagues influence the control environment.
Recommended Citation
Pickerd, Jeffrey and Summers, Dr. Scott
(2013)
"Social Norms and Internal Controls: When Tone from the Bottom Matters,"
Journal of Undergraduate Research: Vol. 2013:
Iss.
1, Article 2423.
Available at:
https://scholarsarchive.byu.edu/jur/vol2013/iss1/2423