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Financial restatement database
Sarbanes, Paul (contributor) - 2006
Persistent link: https://www.econbiz.de/10003461103
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The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
Ashbaugh-Skaife, Hollis; Collins, Daniel W.; Kinney, … - In: Journal of accounting & economics 44 (2007) 1/2, pp. 166-192
Persistent link: https://www.econbiz.de/10003541623
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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
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Financial restatements by Canadian firms cross-listed and not cross-listed in the US
Kryzanowski, Lawrence; Zhang, Ying - In: Journal of multinational financial management 23 (2013) 1/2, pp. 74-96
Persistent link: https://www.econbiz.de/10009728493
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The interactive effects of internal control audits and manager legal liability on managers' internal controls decisions, investor confidence, and market prices
Wu, Yi-jing; Tuttle, Brad - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 444-468
Persistent link: https://www.econbiz.de/10010404014
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Can fee disclosure be trusted?
Skantz, Terrance; Dickins, Denise - In: Regulation : the Cato review of business and government 28 (2005/06) 4, pp. 46-47
Persistent link: https://www.econbiz.de/10003275129
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Bedeutung, Funktion und Konzeption von Disclosure Committees nach den Vorgaben des Sarbanes-Oxley Act
Vater, Hendrik - In: KoR : internationale und kapitalmarktorientierte … 4 (2004) 11, pp. 474-479
Persistent link: https://www.econbiz.de/10002390299
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Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
Kinney, Jr., William R. - 2014
We use incremental and joint implementation of multiple SOX-based control effectiveness disclosure and audit mandates to assess relative performance of alternatives for small U.S. public companies. Using data from several low and high effort management disclosure and audit regimes implemented...
Persistent link: https://www.econbiz.de/10013070403