Purpose – The purpose of this paper is to provide a complementary analysis of finance journals that are often being overlooked in prior studies. Specifically, the authors examine the Australian Business Dean Council’s (ABDC’s) C-ranked journals in terms of their authors’ affiliations...

The main objectives of the Sarbanes-Oxley Act of 2002 are to improve the accuracy and reliability of corporate disclosure. Under Section 404 of SOX, an auditor has to report an assessment of a firm's internal controls and attest to management's assessment of the firm's internal control. Material...

The main objectives of the Sarbanes-Oxley Act of 2002 are to improve the accuracy and reliability of corporate disclosure. Under Section 404 of the Sarbanes-Oxley Act, the external auditor has to report an assessment of the firm's internal controls and attest to management's assessment of those...