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In addition, we identify research opportunities for accounting information system scholars related to the new Framework.<\/jats:p>","DOI":"10.2308\/isys-50255","type":"journal-article","created":{"date-parts":[[2012,7,19]],"date-time":"2012-07-19T08:09:52Z","timestamp":1342685392000},"page":"189-213","source":"Crossref","is-referenced-by-count":40,"title":["The Updated COSO Internal Control\u2014Integrated Framework: Recommendations and Opportunities for Future Research"],"prefix":"10.2308","volume":"26","author":[{"given":"Diane J.","family":"Janvrin","sequence":"first","affiliation":[{"name":"Iowa State University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Elizabeth A.","family":"Payne","sequence":"additional","affiliation":[{"name":"University of Louisville"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Paul","family":"Byrnes","sequence":"additional","affiliation":[{"name":"Rutgers, The State University of New Jersey"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Gary P.","family":"Schneider","sequence":"additional","affiliation":[{"name":"Quinnipiac University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Mary B.","family":"Curtis","sequence":"additional","affiliation":[{"name":"University of North Texas"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2012,7,1]]},"reference":[{"key":"2024082915361250400_i1558-7959-26-2-189-AmericanInstituteofCertifiedPublicAccountantsAICPA1","unstructured":"American Institute of Certified Public Accountants (AICPA).2006 . 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