Beyond Regulatory Compliance for Spreadsheet Controls: A Tutorial to Assist Practitioners and a Call for Research

@article{Leon2010BeyondRC,
  title={Beyond Regulatory Compliance for Spreadsheet Controls: A Tutorial to Assist Practitioners and a Call for Research},
  author={Linda A. Leon and Dolphy M. Abraham and Lawrence Kalbers},
  journal={Commun. Assoc. Inf. Syst.},
  year={2010},
  volume={27},
  pages={28}
}
In the past decade, accounting scandals and financial reporting errors have led to heightened awareness of the need for IT controls and legislation of control regimes. In the United States, the Sarbanes–Oxley Act of 2002 (SOX) was one of the early initiatives to legislate internal controls over financial reporting. Many countries and regions have followed with similar legislation. In this tutorial we present an analysis of the prior work on error prevention and detection in spreadsheets as it… 

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