Search Results - subject:"Internal control material weaknesses"

Narrow search

Financial statement fraud litigation, material weaknesses, and board characteristics

Manry, David; Huang, Hua Wei; Yan, Yun-Chia - In: Accounting research journal 36 (2023) 4/5, pp. 349-368

Persistent link: https://www.econbiz.de/10014490675

Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts

Li, Wanyun - In: International journal of accounting information systems 44 (2022), pp. 1-24

Persistent link: https://www.econbiz.de/10013206421

Can short sellers detect internal control material weaknesses? : evidence from Section 404 of the Sarbanes-Oxley Act

Singer, Zvi; Wang, Yan; Zhang, Jing - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 3-38

Persistent link: https://www.econbiz.de/10012794259

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

Purpose Recent studies have concluded that auditors underreport existing internal control over financial reporting (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....

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