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Internal auditing in India and China : some empirical evidence and issues for research
Narayanaswamy, R.; Raghunandan, K.; Rama, Dasaratha V. - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 4, pp. 511-523
Persistent link: https://www.econbiz.de/10012170026
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XBRL mandate and timeliness of financial reporting : the effect of internal control problems
Hwang, Seokyoun; No, Won Gyun; Kim, Jongkyum - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 667-692
Persistent link: https://www.econbiz.de/10012593910
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The impact of PCAOB auditing standard no. 5, the PCAOB inspection regime, and the Great Recession on audit fees and audit quality
Johnson, Elizabeth S.; Reichelt, Kenneth John; Soileau, … - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 413-436
Persistent link: https://www.econbiz.de/10014294246
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The effects of accounting expertise of board committees on the short- and long-term consequences of financial restatements
Das, Somnath; Gong, James Jianxin; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 603-632
Persistent link: https://www.econbiz.de/10013257927
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Can short sellers detect internal control material weaknesses? : evidence from Section 404 of the Sarbanes-Oxley Act
Singer, Zvi; Wang, Yan; Zhang, Jing - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 3-38
Persistent link: https://www.econbiz.de/10012794259
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Does mandatory disclosure of internal control weaknesses affect corporate financing decisions?
Gao, Xinghua; Jia, Yonghong; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 3, pp. 581-606
Persistent link: https://www.econbiz.de/10012231156
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The impact of noncompliance and internal control deficiencies on going concern audit opinions and viability of nonprofit charitable organizations
Feng, Nancy Chun - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 3, pp. 637-664
Persistent link: https://www.econbiz.de/10012231161
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Clawback provision of SOX, financial misstatements, and CEO compensation contracts
Natarajan, Ramachandran; Zheng, Kenneth - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 1, pp. 74-98
Persistent link: https://www.econbiz.de/10012169860
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An analysis of big 4 pricing and firm size : the differential impact of demand and supply shocks on large and small clients
Alali, Fatima; Elder, Randal J.; Zhou, Jian - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 204-230
Persistent link: https://www.econbiz.de/10012169897
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Material weakness in internal controls and stock price crash risk
Lobo, Gerald J.; Wang, Chong; Yu, Xiaoou; Zhao, Yuping - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 1, pp. 106-138
Persistent link: https://www.econbiz.de/10012170082