Search Results - subject:"Section 302"

Narrow search

Internal control material weakness disclosure and misstatement duration

Mao, Juan; Ye, Zhongxia - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 118-151

Persistent link: https://www.econbiz.de/10014304032

"Surprise" material weakness disclosures : effects on audit fees and audit report lags

Belina, Hambisa - In: Journal of accounting and public policy 41 (2022) 6, pp. 1-16

Persistent link: https://www.econbiz.de/10013471519

Unexpected fees and the prediction of material weaknesses in internal control over financial reporting

Albring, Susan M.; Elder, Randal J.; Xu, Xiaolu - In: Journal of accounting, auditing & finance 33 (2018) 4, pp. 485-505

Persistent link: https://www.econbiz.de/10011934182

Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?

Hermanson, Dana R.; Ye, Zhongxia Shelly - 2009

deficiencies (ICDs) in SEC filings under Section 302 (effective August 29, 2002). Based on 451 accelerated filers with adverse … initial Section 404 reports, we look back in time to previous disclosures under Section 302 and find that only 27 percent of … warning during the fiscal year under Section 302 with material weakness characteristics, litigation risk, subsequent financing …

Persistent link: https://www.econbiz.de/10009459070

On information systems complexity and vulnerability

Cong, Yu; Romero, Jorge - In: The journal of information systems : JIS ; a semiannual … 27 (2013) 2, pp. 51-64

Persistent link: https://www.econbiz.de/10010242126