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An exploration of bank confirmation process automation : a longitudinal study

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Research initiatives in accounting education : managing academic programs

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The introduction of state regulation and auditor retendering in school districts : local audit market structure, audit pricing, and internal controls reporting

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Transocean and the history of tax inversions

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

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The effects of state-level GAAP regulation on municipal audit markets, reporting quality, and audit fees

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Post-SOX downward auditor switches and their impacts on the nonprofit audit market

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The effect of the type and number of internal control weaknesses and their remediation on audit fees

Keane, Matthew J.; Elder, Randal J.; Albring, Susan M. - In: Review of Accounting and Finance 11 (2012), pp. 377-399

Purpose – The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a great cost to most publicly-traded firms, largely due to the internal control disclosures required by Section 404 of the Act. The purpose of this paper is to contribute to the inquiry...

Persistent link: https://www.econbiz.de/10010814988