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The effect of SOX internal control deficiencies on firm risk and cost of equity
Ashbaugh-Skaife, Hollis; Collins, Daniel W.; Kinney, … - In: Journal of accounting research 47 (2009) 1, pp. 1-43
Persistent link: https://www.econbiz.de/10003816766
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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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A study of firms surrounding the threshold of Sarbanes-Oxley Section 404 compliance
Nondorf, Maria E.; Singer, Zvi; You, Haifeng - In: Advances in accounting : a research annual 28 (2012) 1, pp. 96-110
Persistent link: https://www.econbiz.de/10009571732
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The effect of section 404 of the Sarbanes-Oxley Act on earnings quality
Singer, Zvi; You, Haifeng - In: Journal of accounting, auditing & finance 26 (2011) 3, pp. 556-589
Persistent link: https://www.econbiz.de/10009238104
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The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality
LaFond, Ryan - 2012
Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance Corporation Improvement Act (FDICIA). They document increases in the validity of the loan loss provision, earnings persistence, predictability of future cash flows and reductions in...
Persistent link: https://www.econbiz.de/10013116792