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Accidentally in the public interest : the perfect storm that yielded the Sarbanes-Oxley act
Canada, Joseph; Kuhn, J. Randel; Sutton, Steve G. - In: Critical perspectives on accounting : an international … 19 (2008) 7, pp. 987-1003
Persistent link: https://www.econbiz.de/10003774501
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The pervasive nature of IT controls : an examination of material weaknesses in IT controls and audit fees
Canada, Joseph; Sutton, Steve G.; Kuhn, J. Randel - In: International journal of accounting and information … 17 (2009) 1, pp. 106-119
Persistent link: https://www.econbiz.de/10003930313
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The unintended consequences of Sarbanes-Oxley on technology innovation and supply chain integration
Arnold, Vicky; Benford, Tanya S.; Canada, Joseph; Kuhn, … - In: Journal of emerging technologies in Accounting 4 (2007), pp. 103-121
Persistent link: https://www.econbiz.de/10003813744
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The Pervasive Nature of IT Controls : An Examination of Material Weaknesses in IT Controls and Audit Fees
Canada, Joseph - 2014
The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this study is to investigate the impact of weaknesses in IT related internal controls on the cost of a SOX...
Persistent link: https://www.econbiz.de/10013071243
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The cost stickiness of information technology material weakness : an intertemporal comparison between it-related and other material weaknesses
Navarro, Patricia; Robb, Sean W. G.; Sutton, Steve G.; … - In: International journal of accounting information systems 37 (2020), pp. 1-18
Persistent link: https://www.econbiz.de/10012291599
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The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
Arnold, Vicky; Benford, Tanya; Canada, Joseph; Kuhn, J. … - 2013
This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...
Persistent link: https://www.econbiz.de/10014047595
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The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
Arnold, Vicky; Benford, Tanya; Canada, Joseph; Kuhn, J. … - 2014
This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...
Persistent link: https://www.econbiz.de/10014050223
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The pervasive nature of IT controls: An examination of material weaknesses in IT controls and audit fees
Canada, Joseph; Sutton, Steve G.; Jr, J. Randel Kuhn - In: International Journal of Accounting and Information … 17 (2009) June, pp. 106-119
Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...
Persistent link: https://www.econbiz.de/10005007804
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The pervasive nature of IT controls
Canada, Joseph; Sutton, Steve G.; Randel Kuhn, J. - In: International Journal of Accounting & Information Management 17 (2009) 1, pp. 106-119
Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...
Persistent link: https://www.econbiz.de/10014759132