Purpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial reporting under Section 404 of the Sarbanes-Oxley Act (SOX) of 2002. Design/methodology/approach – The...

One of the major contributions to the planning and management of Research and Development organizations is the evolution of methods for dealing with PERT-Cost or CPM-Cost problems. Classically however, variations of the critical path-cost (CPM-Cost) problem, arising when different cost duration...

In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous equation system. Our findings suggest that...