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Dynamics of Deterioration in Internal Control Reported under SOX 404

Chen, Chunhua - 2019

previously reporting effective internal control (IC). We find that about half of the cross-sectional ICW determinant variables …

Persistent link: https://www.econbiz.de/10012892508

Do Audit Report Disclosures Lead to Increased Liability Exposure? An Investigation of Jurors’ Consideration of Auditors’ Disclosure of Significant Deficiencies in Internal Control...

Alderman, Jillian - 2015

Proposals for increased transparency and disclosure within audit reports are consistently met with conflict. Some suggest that auditor disclosures increase liability exposure for auditors, and should be the responsibility of management. Others suggest that such disclosures are beneficial to the...

Persistent link: https://www.econbiz.de/10013025361

Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia

Marziana Madah Marzuki; Noor Marini Haji-Abdullah; … - In: Asian Academy of Management journal : AAMJ 24 (2019) 2, pp. 143-167

Persistent link: https://www.econbiz.de/10012426521

How understandable are SOX 404 auditors reports?

Boritz, Jefim E.; Hayes, Louise; Timoshenko, Lev M. - In: International journal of accounting information systems 39 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012428116

The composition of independent board of commissioner and number of board of commissioner meeting towards fraudulence of financial report (empirical study at public company listed a...

Sudarman; Aniqotunnafiah; Masruri - In: International journal of financial research 10 (2019) 4, pp. 96-107

Persistent link: https://www.econbiz.de/10012321534

Problemy ekonomii i finansów na początku XXI wieku

Hajdys, Dagmara (ed.) - 2020 - Wydanie I

Persistent link: https://www.econbiz.de/10012601502

Credibility-enhancing mechanisms, other than external assurance, in integrated reporting

Richard, Genevé; Odendaal, Elza - In: Journal of management & governance 25 (2021) 1, pp. 61-93

Persistent link: https://www.econbiz.de/10012488532

Investor sentiment and audit opinion shopping

Amin, Keval; Eshleman, Dan; Guo, Peng - In: Auditing : a journal of practice & theory 40 (2021) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10012625751

The effect of the internal control regulation on reporting quality in China

Hu, Jieqiong; Weng, Yin-Che; Wang, Fusheng - In: Borsa Istanbul Review 21 (2021) 4, pp. 394-404

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …

Persistent link: https://www.econbiz.de/10012817018

The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting

Bauer, Tim D.; Bucaro, Anthony C.; Estep, Cassandra - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 51-72

Persistent link: https://www.econbiz.de/10012297215