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Material weakness remediation and earnings quality : a detailed examination by type of control deficiency

Bedard, Jean C.; Hoitash, Rani; Hoitash, Udi; … - In: Auditing : a journal of practice & theory 31 (2012) 1, pp. 57-78

Persistent link: https://www.econbiz.de/10009513844

Material Weakness Remediation and Earnings Quality : A Detailed Examination by Type of Control Deficiency

Bedard, Jean C. - 2012

This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving...

Persistent link: https://www.econbiz.de/10013116567

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

Industry expertise on corporate boards

Faleye, Olubunmi; Hoitash, Rani; Hoitash, Udi - In: Review of quantitative finance and accounting 50 (2018) 2, pp. 441-479

Persistent link: https://www.econbiz.de/10011979150

CEO overconfidence and earnings management during shifting regulatory regimes

Hsieh, Tien-Shih; Bedard, Jean C.; Johnstone, Karla M. - In: Journal of business finance & accounting : JBFA 41 (2014) 9/10, pp. 1243-1268

Persistent link: https://www.econbiz.de/10010503635

The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761