The assistant professor of accounting鈥檚 research is published in the Journal of Accounting & Organizational Change.
Ifeoma Udeh, assistant professor of accounting in the Martha and Spencer Love School of Business, authored the article 鈥淥bserved effectiveness of the COSO 2013 framework,鈥 which is published in the Journal of Accounting & Organizational Change.
Udeh鈥檚 research looks at the effectiveness of the Committee of Sponsoring Organizations 2013 Framework. She writes in the article鈥檚 abstract, 鈥淓ffectiveness is examined by 鈥榠nvestigating how the number of auditor-reported material weaknesses compares for Early-, Timely- and Late-adopters of the framework, and how the number of auditor-reported material weaknesses changed for Early- and Timely-adopters following their adoption of the framework.鈥欌
Udeh鈥檚 findings indicate that Timely-adopters of the 2013 Framework continued to exhibit fewer instances of auditor-reported material weaknesses than Late-adopters.
The Journal of Accounting & Organizational Change (AOC) provides a platform for researchers and practitioners to publish information on contemporary organizational changes and accounting practices in industry, public and nonprofit organizations, or in the private sector.
Udeh joined the 黑料不打烊 faculty in 2015 after earning her doctorate in accounting at the Virginia Commonwealth University. Prior to her academic career, Udeh was an auditor.