Search Results - subject:"Sarbanes-Oxley act of 2002"

Information technology internal control material weaknesses in financial reporting : categories, trends, associations, and industry effects

Mojtahedi, Amir; Zhou, Lina - In: International journal of accounting information systems 53 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015072501

A tale of two professions : the impact of SOX and the global economic crisis on public accounting and law firms' performance

Amin, Keval; Banker, Rajiv D.; Whang, Eunyoung - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 857-881

Persistent link: https://www.econbiz.de/10014382693

Fiduciary or loyalty? : evidence from top management counsel and stock liquidity

Michael, Michael; Ali, Muhammad Jahangir; Atawnah, Nader; … - In: Global finance journal 52 (2022), pp. 1-20

Persistent link: https://www.econbiz.de/10013412549

IT does matter : the folly of ignoring IT material weakness

Kim, Gene; Richardson, Vernon J.; Watson, Marcia Weidenmeier - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 37-55

Persistent link: https://www.econbiz.de/10011906846

Product market competition and internal governance : evidence from the Sarbanes-Oxley Act

Chhaochharia, Vidhi; Grinstein, Yaniv; Grullon, Gustavo; … - In: Management science : journal of the Institute for … 63 (2017) 5, pp. 1405-1424

Persistent link: https://www.econbiz.de/10011684747

Audit quality following the Public Company Accounting Oversight Board's operation

Chiu, She Chih; Chien, Chin-chen; Lin, Hsuan-Chu - In: Corporate governance : the international journal for … 17 (2017) 5, pp. 927-946

Persistent link: https://www.econbiz.de/10011758889

Audit quality following the Public Company Accounting Oversight Board’s operation

Chiu, She-Chih; Chien, Chin-Chen; Lin, Hsuan-Chu - In: Corporate Governance: The International Journal of … 17 (2017) 5, pp. 927-946

Purpose The purpose of this paper is to investigate the extent to which the transition from self-regulation to heteronomy has changed the gap in audit quality between Big Four and non-Big Four auditors. Design/methodology/approach This study analyzes publicly held companies in the USA between...

Persistent link: https://www.econbiz.de/10014695395

Whistleblowing in der börsennotierten Aktiengesellschaft

Sänger, Marc - 2011

Persistent link: https://www.econbiz.de/10009377595

Differential effect of the Sarbanes-Oxley Act on individual and institutional investors

Park, Sorah - In: The journal of applied business research 32 (2016) 2, pp. 517-526

Persistent link: https://www.econbiz.de/10011500613

Auditors' and governmental financial officers' views on expanding the Sarbanes-Oxley Act provisions to state and local governments

Reinstein, Alan; Abdolmohammadi, Mohammad Javad; Tate, … - In: Advances in accounting : a research annual 30 (2014) 1, pp. 75-80

Persistent link: https://www.econbiz.de/10010378729