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Audit committee effectiveness: did the blue ribbon committee recommendations make a difference?
Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 240-251
Several years prior to the 2002 passage of the Sarbanes-Oxley Act (SOX), SEC Chairman Arthur Levitt, identified problems regarding audit committee effectiveness. In response, in September 1998 the Blue Ribbon Committee (BRC) on Audit Committee Effectiveness was established jointly by the New...
Persistent link: https://www.econbiz.de/10005233214
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Pivotal change in US policy: how the Sarbanes-Oxley Act affected internal auditing and its relationship to external auditing
Smith, L. Murphy; Drake, Michael S.; Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 6 (2010) 4, pp. 346-367
Accounting regulation is one aspect of the government's role in protecting the investing public's interest. The Sarbanes-Oxley Act of 2002 (SOX) was an effort by the US Congress to remedy negative effects of earlier major accounting failures. Requirements of SOX highlight the critical role of...
Persistent link: https://www.econbiz.de/10009352510
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The effect of multi-nationality on the precision of management earnings forecasts
Smith, L. Murphy; Runyan, Bruce - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 572-588
This study examines the relationship between a firm's degree of multi-nationality and its managers' earnings forecasts. Firms with a high degree of multi nationality are subject to greater uncertainty regarding earnings forecasts due to the additional risk resulting from the morecomplex...
Persistent link: https://www.econbiz.de/10008538720
Cover Image
Audit committee effectiveness: did the blue ribbon committee recommendations make a difference?
Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 240-251
Several years prior to the 2002 passage of the Sarbanes-Oxley Act (SOX), SEC Chairman Arthur Levitt, identified problems regarding audit committee effectiveness. In response, in September 1998 the Blue Ribbon Committee (BRC) on Audit Committee Effectiveness was established jointly by the New...
Persistent link: https://www.econbiz.de/10008538727
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The once and future accountant: ethics and the future outlook of the US accounting profession
Hale, Mark W.; Huston, Ryan; Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 426-440
This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...
Persistent link: https://www.econbiz.de/10008538801
Cover Image
The effect of multi-nationality on the precision of management earnings forecasts
Smith, L. Murphy; Runyan, Bruce - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 572-588
This study examines the relationship between a firm's degree of multi-nationality and its managers' earnings forecasts. Firms with a high degree of multi nationality are subject to greater uncertainty regarding earnings forecasts due to the additional risk resulting from the morecomplex...
Persistent link: https://www.econbiz.de/10005754551
Cover Image
The once and future accountant: ethics and the future outlook of the US accounting profession
Hale, Mark W.; Huston, Ryan; Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 426-440
This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...
Persistent link: https://www.econbiz.de/10005754595