Trompeter et al. (2013) offer the COSO framework (COSO 2013) as a means to organize
research on the opportunity to perpetrate and conceal fraud. COSO (2013) describes five
components to the framework: (1) the control environment, (2) risk assessment, (3) control
activities, (4) information and communication, and (5) monitoring. Following that framework,
much of the accounting research cited in Hogan et al. (2008) and Trompeter et al. (2013) that