Identifying accounting control issues from online employee reviewsOA

作者：Lukui Huang;Alan Abrahams;Juthamon Sithipolvanichgul;Richard Gruss;Peter Ractham

作者单位：Guangxi Key Laboratory of Seaward Economic Intelligent System Analysis and Decision-making,School of Accounting and Auditing,Guangxi University of Finance and Economics,Nanning,530007,ChinaDepartment of Business Information Technology,Virginia Tech,Blacksburg,VA 24061,USADepartment of Accounting,Thammasat University,Bangkok,10200,ThailandDepartment of Management,Radford University,Radford,VA 24142,USACenter of Excellence in Operations and Information Management and Department of Management Information Systems,Thammasat University,Bangkok,10200,Thailand

中文关键词：Employee reviewsAccounting control issues identificationCOSO frameworkInternal controlControl frameworkInternal audit

英文关键词：Employee reviewsAccounting control issues identificationCOSO frameworkInternal controlControl frameworkInternal audit

刊名：《数据科学与管理（英文）》 2025 (3)

页码/页数：248-256,9

DOI：10.1016/j.dsm.2025.02.001