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Unexpected consequences : the effects on non-accelerated filers of an accelerated filing deadline and SOX Section 404
Dong, Bei; Tate, Stefanie L.; Xu, Le - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 87-112
Persistent link: https://www.econbiz.de/10012306155
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Do audit fees reflect risk premiums for control risk?
Jiang, Wei; Son, Myungsoo - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 318-340
Persistent link: https://www.econbiz.de/10011303029
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Sarbanes-Oxley and public reporting on internal control : hasty reaction or delayed action?
Gupta, Parveen P.; Weirich, Thomas R.; Turner, Lynn E - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 371-408
Persistent link: https://www.econbiz.de/10009766858
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SOX 404(b) exemption effects on auditor changes
Hoffman, Benjamin W.; Nagy, Albert L. - In: Managerial auditing journal 31 (2016) 4/5, pp. 387-402
Persistent link: https://www.econbiz.de/10011569092
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Effects of SOX 404(b) implementation on audit fees by SEC filer size category
Ettredge, Michael L.; Sherwood, Matthew G.; Sun, Lili - In: Journal of accounting and public policy 37 (2018) 1, pp. 21-38
Persistent link: https://www.econbiz.de/10011871242
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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