Jokipii, Annukka; Lansiluoto, Aapo; Eklund, Tomas - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 151-175
The purpose of this study is to use a visual clustering approach (the self-organising map) to analyse differences in companies' internal control (IC) structures, based upon the five components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The empirical...
