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Discussion of "X-raying segregation of duties : support to illuminate an enterprise's immunity to solo-fraud"

Sriram, Ram S. - In: International journal of accounting information systems 9 (2008) 2, pp. 94-96

Persistent link: https://www.econbiz.de/10003749089

Reply: Response to discussions on "X-raying segregation of duties : support to illuminate an enterprise's immunity to solo-fraud"

Elsas, Philip I. - In: International journal of accounting information systems 9 (2008) 2, pp. 99-103

Persistent link: https://www.econbiz.de/10003749095

The impact of legislation on the internal audit function

Jones, Kevin K.; Baskerville, Richard; Sriram, Ram S.; … - In: Journal of accounting & organizational change 13 (2017) 4, pp. 450-470

Persistent link: https://www.econbiz.de/10011811986

Reporting internal control deficiencies in the post-Sarbanes-Oxley era : the role of auditors and corporate governance

Krishnan, Gopal V.; Visvanathan, Gnanakumar - In: International journal of auditing : IJA 11 (2007) 2, pp. 73-90

Persistent link: https://www.econbiz.de/10003572012

CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management

Krishnan, Gopal V.; Raman, Krishnamurthy K.; Yang, Ke; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 537-557

Persistent link: https://www.econbiz.de/10009380974

Pro forma disclosures, audit fees, and auditor resignations

Chen, Long; Krishnan, Gopal; Pevzner, Mikhail - In: Journal of accounting and public policy 31 (2012) 3, pp. 237-257

Persistent link: https://www.econbiz.de/10009559163

Client risk management : a pecking order analysis of auditor response to upward earnings management risk

Krishnan, Gopal; Sun, Lili; Wang, Qian; Yang, Rong - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 147-169

Persistent link: https://www.econbiz.de/10009751175

Do small firms benefit from auditor attestation of internal control effectiveness?

Krishnan, Gopal; Yu, Wei - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 115-137

Persistent link: https://www.econbiz.de/10009682062

CFO/CEO-Board Social Ties, Sarbanes Oxley, and Earnings Management

Krishnan, Gopal V. - 2011

Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO/CEO-board social ties and earnings management over the 2000-2007 time period. Our results...

Persistent link: https://www.econbiz.de/10013123423

Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness?

Krishnan, Gopal V. - 2013

While auditor attestation of the effectiveness of internal control over financial reporting (ICFR) is required for firms with a public float of at least $75 million (accelerated filers), the SEC has delayed auditor attestation for non-accelerated filers several times. The Dodd-Frank Act of 2010...

Persistent link: https://www.econbiz.de/10013090590