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Tax Compliance : Anforderungen an ein innerbetriebliches Kontrollsystem
Hindersmann, Magnus; Nöcker, Gregor - 2023 - 2., überarbeitete und aktualisierte Auflage
Persistent link: https://www.econbiz.de/10013482340
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Benefits and Costs of Sarbanes-Oxley Section 404(B) Exemption : Evidence from Small Firms’ Internal Control Disclosures
Ge, Weili; Koester, Allison; McVay, Sarah E. - 2017
). In addition to providing initial evidence on measurable benefits and costs of internal control disclosure regulation, our …
Persistent link: https://www.econbiz.de/10014147937
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An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses
Ríkhardsson, Páll M.; Dull, Richard - In: International journal of accounting information systems 20 (2016), pp. 26-37
Persistent link: https://www.econbiz.de/10011480666
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The Impact on Stock Prices of Deferral and Elimination of Internal Control Audit Requirement for Small Firms - A Research Note
Espahbodi, Reza - 2019
This paper examines the cumulative market reaction to the events related to deferral of internal control audit requirement under the Sarbanes-Oxley Act of 2002 and its elimination under the Dodd-Frank Act of 2010 for nonaccelerated filers (small firms). We document that small firms experienced...
Persistent link: https://www.econbiz.de/10012891066
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Do control effectiveness disclosures require SOX 404(b) internal control audits? : a natural experiment with small US public companies
Kinney, William R.; Shepardson, Marcy L. - In: Journal of accounting research 49 (2011) 2, pp. 413-448
Persistent link: https://www.econbiz.de/10009126088
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The impact on stock prices of deferral and elimination of internal control audit requirement for small firms
Espahbodi, Reza; Espahbodi, Hassan - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 158-166
Persistent link: https://www.econbiz.de/10012061084
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Do corporate governance measures impact audit pricing of smaller firms? : evidence from the United States and New Zealand
Umapathy Ananthanarayanan - In: The international journal of business and finance … 12 (2018) 2, pp. 77-94
Persistent link: https://www.econbiz.de/10011926724
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Nachhaltigkeitsberichterstattung im Mittelstand : Hintergründe und Umsetzung europäischer Vorgaben
Hartke, Volker; Wilhelm, Benjamin - 2022 - 1. Auflage
Persistent link: https://www.econbiz.de/10012695847
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The SOX 404 internal control audit : key regulatory events
Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Research in accounting regulation 27 (2015) 2, pp. 160-164
Persistent link: https://www.econbiz.de/10011438690