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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

Kozloski, Thomas; Meckfessel, Michele; Moehrle, Stephen R. - In: Research in accounting regulation 28 (2016) 1, pp. 22-41

Persistent link: https://www.econbiz.de/10011522730

The SOX 404 Internal Control Audit : Key Regulatory Events

Li, Chan - 2016

Section 404b of the 2002 Sarbanes Oxley Act (SOX) requires auditors to attest to the effectiveness of a client's internal control over financial reporting (ICFR). In this paper, we provide an overview of key regulatory events in the implementation of the 404 internal control audit. We discuss...

Persistent link: https://www.econbiz.de/10012982576

Does public company accounting oversight board regulatory enforcement deter low-quality audits?

Lamoreaux, Phillip T.; Mowchan, Michael; Zhang, Wei - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 335-366

Persistent link: https://www.econbiz.de/10014303166

Wiley Federal Government Auditing : Laws, Regulations, Standards, Practices, and Sarbanes-Oxley

Kearney, Edward F - 2013 - 2nd ed.

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. ROLDAN FERNANDEZ, CPA, is Senior Partner of Kearney & Company. JEFFREY W. GREEN, CPA, is Senior Partner and Partner-in-Charge of Kearney & Company's Federal Audit Practice. DAVID M. ZAVADA, CPA, is a Partner with Kearney...