Search Results - subject:"ICFR"

Classifying internal control deficiencies : the case of Magnum Hunter Resources Corporation

Bucaro, Anthony C.; Keyser, John D. - In: Issues in accounting education 39 (2024) 2, pp. 119-131

Persistent link: https://www.econbiz.de/10014536498

The impact of tone management on investor judgments : evidence from ICFR reports

Starliper, Matthew - In: Accounting research journal 36 (2023) 1, pp. 77-91

Persistent link: https://www.econbiz.de/10014329956

The ICFR process : perspectives of accounting executives at large public companies

Maksymov, Eldar; Pickerd, Jeffrey; Wilks, T. Jeffrey; … - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1671-1703

Persistent link: https://www.econbiz.de/10014456784

Does the presence of an internal control audit affect firm operational efficiency?

Imdieke, Andrew J.; Li, Chan; Zhou, Shan - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 952-980

Persistent link: https://www.econbiz.de/10014289162

The economic effects of mandated ICFR disclosure in China : an insider perspective

Cao, Jian; Lin, Bin; Bernile, Gennaro; Shu, Wei - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 3, pp. 707-725

Persistent link: https://www.econbiz.de/10014267007

What are the trends in PCAOB inspections and the reported audit deficiencies?

Prasad, Ashna L.; Webster, John C. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 523-546

Persistent link: https://www.econbiz.de/10013257918

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Radu, Camélia; Segalin Zanella, Aline - In: Journal of Financial Crime 30 (2022) 4, pp. 927-939

(ICFR) weaknesses. This study aims to assess how effective external auditors are, as independent third parties, at … disclosing reliable opinions to the public on the ICFR. Design/methodology/approach Using a logistic regression, the authors … with financial statements deemed unreliable have received an adverse ICFR opinion issued by the external auditor during the …

Persistent link: https://www.econbiz.de/10014866355

Auditor evaluation of manager's competence after a failure in internal control

Maksymov, Eldar M. - In: Auditing : a journal of practice & theory 40 (2021) 3, pp. 105-125

Persistent link: https://www.econbiz.de/10012626067

Going too far is as bad as not going far enough : an inverted U-shaped relationship between internal controls and operational efficiency

Chen, Hanwen; Li, Ting; Zhang, Chuancai - In: Journal of international accounting research 20 (2021) 2, pp. 25-50

Persistent link: https://www.econbiz.de/10012648613

Integration of internal control and financial statement audits : are two audits better than one?

Bhaskar, Lori Shefchik; Schroeder, Joseph H.; … - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 53-81

Persistent link: https://www.econbiz.de/10012138162