well auditors perform the task, which serves as feedback to the Public Company Accounting Oversight Board on implementation …

market reduced dramatically. The Accounting Committee needed to stop the misconduct of the companies in providing false … SOX, Public Company Accounting Oversight Board (PCAOB), Auditing Standard 2, and Auditing Standard 5 …

-beating and accounting conservatism for affected versus unaffected banks. More pronounced effects in interim versus fourth …

Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of …

expropriation of resources from the firm by managers and controlling shareholders. Although we have ample evidence from prior … within non-state owned firms that have a powerful controlling shareholder, suggesting that internal controls are less …

This study examines the effect of the Sarbanes-Oxley Act of 2002 (SOX) on accounting distortions in the context of the … challenges that can contribute to accounting-related distortions. SOX, with its emphasis on financial reporting, control systems … results indicate a stronger reduction (weaker increase) in accounting distortions related to total accruals and book …

Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on … agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of … offshored accounting processes and auditing of the organization. This paper has implications for academicians as well as …