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Market uncertainty and disclosure of internal control deficiencies under the Sarbanes-Oxley Act

Kim, Yongtae; Park, Myung Seok - In: Journal of Accounting and Public Policy 28 (2009) 5, pp. 419-445

This study examines cross-sectional differences in stock market reactions to the disclosure of internal control deficiencies under Section 302 of the Sarbanes-Oxley Act. We hypothesize that the market punishment for internal control problems will be less severe for internal control disclosure...

Persistent link: https://www.econbiz.de/10008554058

Audit committee quality, auditor independence, and internal control weaknesses

Zhang, Yan; Zhou, Jian; Zhou, Nan - In: Journal of Accounting and Public Policy 26 (2007) 3, pp. 300-327

Persistent link: https://www.econbiz.de/10005541037

To swear early or not to swear early? An empirical investigation of factors affecting CEOs' decisions

Lobo, Gerald J.; Zhou, Jian - In: Journal of Accounting and Public Policy 24 (2005) 2, pp. 153-160

Persistent link: https://www.econbiz.de/10005546269