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Investor demand for internal control audits of large U.S. companies : evidence from a regulatory exemption for M&A transactions
Carnes, Robert R.; Christensen, Dane M.; Lamoreaux, … - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 71-99
Persistent link: https://www.econbiz.de/10012015057
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Supplier internal control quality and the duration of customer-supplier relationships
Bauer, Andrew M.; Henderson, Darren; Lynch, Daniel P. - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 59-82
Persistent link: https://www.econbiz.de/10011880560
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The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments
Bhattacharjee, Sudip; Brown, J. Owen - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 97-115
Persistent link: https://www.econbiz.de/10011858870
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Don't make me look bad : how the audit market penalizes auditors for doing their job
Cowle, Elizabeth N.; Rowe, Stephen P. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 205-226
Persistent link: https://www.econbiz.de/10013332633
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Do internal control weaknesses affect firms' demand for accounting skills? : evidence from U.S. job postings
Gao, Janet; Merkley, Kenneth J.; Pacelli, Joseph; … - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 203-228
Persistent link: https://www.econbiz.de/10014303130
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The effect of SOX internal control deficiencies and their remediation on accural quality
Ashbaugh-Skaife, Hollis; Collins, Daniel W.; Kinney, … - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10003632979
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Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 757-787
Persistent link: https://www.econbiz.de/10003730418
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Corporate governance and internal control over financial reporting : a comparison of regulatory regimes
Hoitash, Udi; Hoitash, Rani; Bedard, Jean C. - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 839-867
Persistent link: https://www.econbiz.de/10003860119
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Concede or deny : do management persuasion tactics affect auditor evaluation of internal control deviations?
Wolfe, Christopher J.; Mauldin, Elaine G.; Diaz, … - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 2013-2037
Persistent link: https://www.econbiz.de/10003919362
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Perceptions of investment risk associated with material control weakness pervasiveness and disclosure detail
Rose, Jacob M.; Strand Norman, Carolyn; Rose, Anna M. - In: The accounting review : a publication of the American … 85 (2010) 5, pp. 1787-1807
Persistent link: https://www.econbiz.de/10008667879