Grant, Gerry H.; Miller, Karen C.; Alali, Fatima - In: Managerial Auditing Journal 23 (2008) September, pp. 803-823
Purpose – The purpose of this paper is to examine information technology (IT) control deficiencies and their affect on financial reporting. Design/methodology/approach – This study examines 278 companies reporting IT control deficiencies in the first three years of the SOX 404 requirements...