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The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements

Asare, Stephen K.; Wright, Arnold - In: Auditing : a journal of practice & theory 31 (2012) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10009563755

The effectiveness of SOX regulation : an interview study of corporate directors

Cohen, Jeffrey R.; Hayes, Colleen; Krishnamoorthy, Ganesh; … - In: Behavioral research in accounting 25 (2013) 1, pp. 61-87

Persistent link: https://www.econbiz.de/10009731393

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

The impact of client and misstatement characteristics on the disposition of proposed audit adjustments

Joe, Jennifer; Wright, Arnold; Wright, Sally - In: Auditing : a journal of practice & theory 30 (2011) 2, pp. 103-124

Persistent link: https://www.econbiz.de/10009238024

Managers' unethical fraudulent financial reporting : the effect of control strength and control framing

Liu, Xiaotao Kelvin; Wright, Arnold; Wu, Yi-Jing - In: Journal of business ethics : JOBE 129 (2015) 2, pp. 295-310

Persistent link: https://www.econbiz.de/10011290861

The occurrence and awareness of a misstatement effect in auditors' internal control severity judgments

Asare, Stephen Kwaku; Majoor, Barbara; Wright, Arnold - In: International journal of auditing : IJA 21 (2017) 3, pp. 225-236

Persistent link: https://www.econbiz.de/10011854565

Auditors' internal control over financial reporting decisions : analysis, synthesis, and research directions

Asare, Stephen K.; Fitzgerald, Brian C.; Graham, Lynford E. - In: Auditing : a journal of practice & theory 32 (2013), pp. 131-166

Persistent link: https://www.econbiz.de/10009761274

The Sarbanes-Oxley Act : legal implications and research opportunities

Asare, Stephen Kwaku; Cunningham, Lawrence A.; Wright, … - In: Research in accounting regulation 19 (2007), pp. 81-105

Persistent link: https://www.econbiz.de/10003726421

The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report

Asare, Stephen Kwaku - 2012

We develop and test a model that links internal control over financial reporting (ICOFR) disclosures to users' confidence in the standard audit report (SAR) on the financial statements. The model suggests that users' confidence in the SAR is determined by the consistency of the message conveyed...

Persistent link: https://www.econbiz.de/10013116097

The Effectiveness of SOX Regulation : An Interview Study of Corporate Directors

Cohen, Jeffrey R. - 2013

This study provides insights on the effectiveness of the Sarbanes-Oxley Act (2002) in promoting high quality financial reporting and good corporate governance. We report the results of interviews conducted with 22 experienced directors from US firms. Our results indicate that SOX has had a...

Persistent link: https://www.econbiz.de/10013086057