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Auditor Independence, Corporate Governance and Aggressive Financial Reporting : An Empirical Analysis
Abdel-Meguid, Ahmed M. - 2013
This paper seeks to provide empirical evidence on the efficacy of three important governance mechanisms (auditors, directors, and institutional shareholders) in constraining aggressive financial reporting, proxied by abnormal accruals. It also examines the effects of the Sarbanes-Oxley Act (SOX)...
Persistent link: https://www.econbiz.de/10013084135
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Auditing and Internal Controls for Offshored Accounting Processes : A Research Agenda
Mohapatra, Partha S. - 2015
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 …
Persistent link: https://www.econbiz.de/10013011265
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Corporate Accounting Malfeasance and Financial Reporting Restatements in the Post-Sarbanes-Oxley Era
Harris, Peter - 2017
The U.S. Congress passage of the Sarbanes-Oxley Act of 2002 (SOX) was a direct response to the accounting scandals of … restating financial statements. This paper provides an overview of corporate accounting malfeasance, the state of corporate … accounting malfeasance, reasons for its occurrence, comprehensive listings of the types of corporate accounting malfeasance …
Persistent link: https://www.econbiz.de/10012948854
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Integrity of Financial Statements and Forensic Accounting Techniques in Internal Control of Business Organisations
Oyedokun, Godwin - 2016
Persistent link: https://www.econbiz.de/10012980211
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Internal Control Reporting Differences among Public and Governmental Auditors : The Case of City and County Circular A-133 Audits
Lopez, Dennis M. - 2017
governmental auditors vs. those performed by certified public accounting (CPA) firms. Specifically, we investigate the association …
Persistent link: https://www.econbiz.de/10012964584
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The Loss of Information Associated with Binary Audit Reports : Evidence from Auditors' Internal Control and Going Concern Opinions
Christensen, Brant E. - 2018
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal control effectiveness relative to the prior year...
Persistent link: https://www.econbiz.de/10012907460
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The Loss of Information Associated with Binary Audit Reports : Evidence from Auditors' Internal Control and Going Concern Opinions
Christensen, Brant E. - 2018
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal control effectiveness relative to the prior year...
Persistent link: https://www.econbiz.de/10012907468
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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 enactment of US Sarbanes-Oxley Act (SOX), China introduced a quasi-SOX practice (C-SOX). C-SOX stipulates that firms should disclose both management and audit reports on internal...
Persistent link: https://www.econbiz.de/10012817018
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The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations
Feng, Nancy Chun - 2020
This study investigates whether material noncompliance (MNC) with laws and regulations and internal control deficiencies (ICDs) in a nonprofit charitable organization (NPO) affect the likelihood that the NPO receives a going concern audit opinion (GCO) and the viability of the NPO. I find that...
Persistent link: https://www.econbiz.de/10012852482
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Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data
Aobdia, Daniel - 2020
misstated audited financial statements. To address this question, we analyze Public Company Accounting Oversight Board (PCAOB …
Persistent link: https://www.econbiz.de/10012855152