Works matching DE "MATERIAL weakness (Auditing)"

Results: 48

Sarbanes-Oxley 404 material weaknesses and discretionary accruals

Published in:

Accounting Forum, 2010, v. 34, n. 2, p. 67, doi. 10.1016/j.accfor.2008.11.002

By:

Epps, Ruth W.;
Guthrie, Cynthia P.

Publication type:

Article

Internal governance and internal control material weaknesses.

Published in:

Corporate Governance: An International Review, 2024, v. 32, n. 3, p. 474, doi. 10.1111/corg.12548

By:

Dao, Mai;
Pham, Trung;
Xu, Hongkang

Publication type:

Article

CEO financial background and internal control weaknesses.

Published in:

Corporate Governance: An International Review, 2020, v. 28, n. 2, p. 119, doi. 10.1111/corg.12305

By:

Oradi, Javad;
Asiaei, Kaveh;
Rezaee, Zabihollah

Publication type:

Article

CEO Characteristics and Internal Control Quality.

Published in:

Corporate Governance: An International Review, 2014, v. 22, n. 1, p. 24, doi. 10.1111/corg.12042

By:

Lin, Yu‐Chen;
Wang, Ying‐Chieh;
Chiou, Jeng‐Ren;
Huang, Hua‐Wei

Publication type:

Article

Material Weaknesses in Internal Control in Relation to Derivatives and Hedge Accounting.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2018, v. 29, n. 3, p. 24, doi. 10.1002/jcaf.22341

By:

Lee, Sang Mook;
Park, Keun Jae;
Song, Hakjoon;
Wang, Li

Publication type:

Article

Issue Information.

Published in:: 2018
Publication type:: Table of Contents

Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job.

Published in:

Accounting Review, 2022, v. 97, n. 3, p. 205, doi. 10.2308/TAR-2019-0554

By:

Cowle, Elizabeth N.;
Rowe, Stephen P.

Publication type:

Article

The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting.

Published in:

Accounting Review, 2020, v. 95, n. 4, p. 51, doi. 10.2308/accr-52610

By:

Bauer, Tim D.;
Bucaro, Anthony C.;
Estep, Cassandra

Publication type:

Article

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence from Lender and Manager Co-Migration.

Published in:

Accounting Review, 2019, v. 94, n. 4, p. 303, doi. 10.2308/accr-52287

By:

Khan, Urooj;
Li, Xinlei;
Williams, Christopher D.;
Wittenberg-Moerman, Regina

Publication type:

Article

Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality.

Published in:

Accounting Review, 2019, v. 94, n. 4, p. 1, doi. 10.2308/accr-52275

By:

Anantharaman, Divya;
Wans, Nader

Publication type:

Article

Internal Control Weaknesses and Acquisition Performance.

Published in:

Accounting Review, 2018, v. 93, n. 1, p. 235, doi. 10.2308/accr-51780

By:

Harp, Nancy L.;
Barnes, Beau Grant

Publication type:

Article

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements.

Published in:

Accounting Review, 2016, v. 91, n. 4, p. 1167, doi. 10.2308/accr-51269

By:

Jun Guo;
Pinghsun Huang;
Yan Zhang;
Nan Zhou

Publication type:

Article

Internal Control Quality: The Role of Auditor-Provided Tax Services.

Published in:

Accounting Review, 2015, v. 90, n. 4, p. 1469, doi. 10.2308/accr-50975

By:

De Simone, Lisa;
Ege, Matthew S.;
Stomberg, Bridget

Publication type:

Article

Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management.

Published in:

Accounting Review, 2015, v. 90, n. 2, p. 529, doi. 10.2308/accr-50909

By:

Mei Feng;
Chan Li;
McVay, Sarah E.;
Skaife, Hollis

Publication type:

Article

Does it pay to remediate? An analysis of the internal and external benefits of remediation.

Published in:

Accounting & Business Research, 2019, v. 49, n. 2, p. 181, doi. 10.1080/00014788.2018.1485091

By:

Felix, Robert;
Wilford, Amanda

Publication type:

Article

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management.

Published in:

Journal of the American Taxation Association, 2017, v. 39, n. 1, p. 25, doi. 10.2308/atax-51511

By:

Gleason, Cristi A.;
Pincus, Morton;
Rego, Sonja Olhoft

Publication type:

Article

SUMMARIES OF PAPERS IN THIS ISSUE.

Published in:: 2017
Publication type:: Abstract

The Effect of Tax-Related Material Weakness in Internal Controls on the Market Valuation of Unrecognized Tax Benefits.

Published in:

Journal of the American Taxation Association, 2015, v. 37, n. 1, p. 129, doi. 10.2308/atax-50952

By:

Koester, Allison;
Lim, Steve C.;
Vigeland, Robert L.

Publication type:

Article

The Incentive Factors for the (Non-)Disclosure of Material Weakness in Internal Control over Financial Reporting: Evidence from J- SOX Mandated Audits.

Published in:

International Journal of Auditing, 2015, v. 19, n. 2, p. 103, doi. 10.1111/ijau.12035

By:

Yazawa, Kenichi

Publication type:

Article

Real Earnings Management before and after Reporting SOX 404 Material Weaknesses.

Published in:

Accounting Horizons, 2016, v. 30, n. 1, p. 119, doi. 10.2308/acch-51310

By:

Järvinen, Tuukka;
Myllymäki, Emma-Riikka

Publication type:

Article

The Quality of Internal Control over Financial Reporting in Family Firms.

Published in:

Accounting Horizons, 2015, v. 29, n. 1, p. 41, doi. 10.2308/acch-50935

By:

Bardhan, Indranil;
Shu Lin;
Shu-Ling Wu

Publication type:

Article

Inferring Remediation and Operational Risk from Material Weakness Disclosures.

Published in:

Behavioral Research in Accounting, 2017, v. 29, n. 1, p. 1, doi. 10.2308/bria-51560

By:

Asare, Stephen K.;
Wright, Arnold M.

Publication type:

Article

Characteristics of Firms with Material Weaknesses in Internal Control: An Empirical Analysis.

Published in:

Journal of Accounting & Finance (2158-3625), 2017, v. 17, n. 4, p. 63

By:

Ragothaman, Srinivasan;
Cornelsen, Erin

Publication type:

Article

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPOs.

Published in:

Auditing: A Journal of Practice & Theory, 2018, v. 37, n. 4, p. 1, doi. 10.2308/ajpt-51876

By:

Basu, Sudipta;
Krishnan, Jagan;
Lee, Jong Eun;
Zhang, Yinqi

Publication type:

Article

Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment.

Published in:

Auditing: A Journal of Practice & Theory, 2018, v. 37, n. 4, p. 49, doi. 10.2308/ajpt-51740

By:

Caplan, Dennis H.;
Dutta, Saurav K.;
Liu, Alfred Zhu

Publication type:

Article

Do Managers Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control?

Published in:

Auditing: A Journal of Practice & Theory, 2018, v. 37, n. 2, p. 107, doi. 10.2308/ajpt-51782

By:

Keune, Marsha B.;
Keune, Timothy M.

Publication type:

Article

Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality.

Published in:

Auditing: A Journal of Practice & Theory, 2017, v. 36, n. 4, p. 49, doi. 10.2308/ajpt-51693

By:

Bentley-Goode, Kathleen A.;
Newton, Nathan J.;
Thompson, Anne M.

Publication type:

Article

Do Approaching Deadlines Influence Auditors' Materiality Assessments?

Published in:

Auditing: A Journal of Practice & Theory, 2017, v. 36, n. 4, p. 29, doi. 10.2308/ajpt-51683

By:

Bennett, G. Bradley;
Hatfield, Richard C.

Publication type:

Article

Is Operational Control Risk Informative of Financial Reporting Deficiencies?

Published in:

Auditing: A Journal of Practice & Theory, 2018, v. 37, n. 1, p. 139, doi. 10.2308/ajpt-51784

By:

Lawrence, Alastair;
Minutti-Meza, Miguel;
Vyas, Dushyantkumar

Publication type:

Article

The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis.

Published in:

Auditing: A Journal of Practice & Theory, 2018, v. 37, n. 1, p. 1, doi. 10.2308/ajpt-51742

By:

Aghazadeh, Sanaz;
Peytcheva, Marietta

Publication type:

Article

Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures.

Published in:

Auditing: A Journal of Practice & Theory, 2017, v. 36, n. 2, p. 45, doi. 10.2308/ajpt-51577

By:

Yangyang Chen;
Robert Knechel, W.;
Marisetty, Vijaya Bhaskar;
Truong, Cameron;
Veeraraghavan, Madhu

Publication type:

Article

Business Strategy and Auditor Reporting.

Published in:

Auditing: A Journal of Practice & Theory, 2017, v. 36, n. 2, p. 63, doi. 10.2308/ajpt-51574

By:

Yu Chen;
Eshleman, John Daniel;
Soileau, Jared S.

Publication type:

Article

The Strategic Effects of Auditing Standard No. 5 in a Multi-Location Setting.

Published in:

Auditing: A Journal of Practice & Theory, 2016, v. 35, n. 1, p. 119, doi. 10.2308/ajpt-51172

By:

Patterson, Evelyn R.;
Smith, J.Reed

Publication type:

Article

EarlyWarnings of Internal Control Problems: Additional Evidence.

Published in:

Auditing: A Journal of Practice & Theory, 2013, v. 32, n. 2, p. 171, doi. 10.2308/ajpt-50380

By:

Munsif, Vishal;
Raghunandan, K.;
Rama, Dasaratha V.

Publication type:

Article

Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting.

Published in:

Journal of Accounting, Auditing & Finance, 2018, v. 33, n. 4, p. 485, doi. 10.1177/0148558X16662585

By:

Albring, Susan M.;
Elder, Randal J.;
Xiaolu Xu

Publication type:

Article

National Culture and Internal Control Material Weaknesses Around the World.

Published in:

Journal of Accounting, Auditing & Finance, 2016, v. 31, n. 1, p. 28, doi. 10.1177/0148558X14560897

By:

Kanagaretnam, Kiridaran;
Lobo, Gerald J.;
Ma, Chen;
Zhou, Jian

Publication type:

Article

Internal Control Weaknesses and Accounting Conservatism: Evidence From the Post–Sarbanes–Oxley Period.

Published in:

Journal of Accounting, Auditing & Finance, 2013, v. 28, n. 2, p. 152, doi. 10.1177/0148558X13479057

By:

Mitra, Santanu;
Jaggi, Bikki;
Hossain, Mahmud

Publication type:

Article

Shareholder Voting in Director Elections and Initial SOX Section 404 Reports.

Published in:

Journal of Accounting, Auditing & Finance, 2013, v. 28, n. 2, p. 103, doi. 10.1177/0148558X13477305

By:

Ye, Zhongxia (Shelly);
Hermanson, Dana R.;
Krishnan, Jagan

Publication type:

Article

Antecedents, Characteristics and Consequences of Internal Control Weaknesses and COSO-SOX (2013) Framework.

Published in:

Journal of Forensic Studies in Accounting & Business, 2014, v. 6, n. 1, p. 109

By:

El-Mahdy, Dina F.;
Thiruvadi, Sheela

Publication type:

Article

The Impact of Firm Characteristics and IT Governance on IT Material Weaknesses.

Published in:

Journal of Organizational & End User Computing, 2018, v. 30, n. 2, p. 88, doi. 10.4018/JOEUC.2018040105

By:

Peiqin Zhang;
Kexin Zhao;
Kumar2, Ram L.

Publication type:

Article

The Influence of Resistance to Change on Public-Sector Reform Implementation: The Case of Italian Municipalities’ Internal Control System.

Published in:

International Journal of Public Administration, 2016, v. 39, n. 12, p. 989, doi. 10.1080/01900692.2015.1068325

By:

Reginato, Elisabetta;
Fadda, Isabella;
Paglietti, Paola

Publication type:

Article

How to Report Internal Control Deficiencies.

Published in:

CPA Journal, 2017, v. 87, n. 10, p. 56

By:

Levy, Howard B.

Publication type:

Article

CEO equity incentives and the remediation of material weaknesses in internal control.

Published in:

Journal of Business Finance & Accounting, 2017, v. 44, n. 9/10, p. 1338, doi. 10.1111/jbfa.12265

By:

Liu, Xuejiao;
Liu, Xiaohong

Publication type:

Article

The Association between IT Material Weaknesses and Earnings Management.

Published in:

Journal of Information Systems, 2018, v. 32, n. 3, p. 53, doi. 10.2308/isys-51884

By:

Heninger, William G.;
Johnson, Eric N.;
Kuhn, John R.

Publication type:

Article

The Reliance of External Auditors on Internal Audit's Use of Continuous Audit.

Published in:

Journal of Information Systems, 2015, v. 29, n. 1, p. 95, doi. 10.2308/isys-50899

By:

Malaescu, Irina;
Sutton, Steve G.

Publication type:

Article

Measuring income tax accrual quality.

Published in:

Review of Accounting Studies, 2016, v. 21, n. 1, p. 89, doi. 10.1007/s11142-015-9336-9

By:

Choudhary, Preeti;
Koester, Allison;
Shevlin, Terry

Publication type:

Article

Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management's Post-IPO Disclosures.

Published in:

Journal of Business Ethics, 2023, v. 187, n. 3, p. 539, doi. 10.1007/s10551-022-05272-1

By:

Cumming, Douglas;
Hass, Lars Helge;
Myers, Linda A.;
Tarsalewska, Monika

Publication type:

Article

Does internal control over financial reporting really alleviate agency conflicts?

Published in:

Accounting & Finance, 2017, v. 57, n. 4, p. 1101, doi. 10.1111/acfi.12198

By:

Qi, Baolei;
Li, Liuchuang;
Zhou, Qing;
Sun, Jinghui

Publication type:

Article