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Accounting + Oversight
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Results: 17

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?
2023-08-18
Authors

Hambisa Belina; K. Raghunandan; Dasaratha V. Rama

Topics
Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
2022-08-08
Authors

Luminita Enache; Paul A. Griffin; Rucsandra Moldovan

Topics
Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation
2022-04-04
Authors

Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng

Topics
Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)
Interim CFO Successions: A Governance Failure or Strategic Succession Planning?
2022-02-16
Authors

Jason Bangert, E. Scott Johnson, Linda A. Myers, Roy Schmardebeck

Topics
Director & Officer Changes Disclosure Controls (SOX 302) Financial Restatements
Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees
2019-06-02
Authors

Mohamed Gaber (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Samy Garas (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Edward J. Lusk (Department of Accounting, School of Business and Economics - State University of New York (SUNY) at Plattsburgh)

Topics
Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters
The Use and Characteristics of Component Auditors: Implications for U.S. Audits
2018-09-01
Authors

Jenna J. Burke (University of Colorado Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)

Topics
Audit Fees Disclosure Controls (SOX 302) Financial Restatements Internal Controls (ICFR - SOX 404)
Essays on Foreign Firms Listed in the United States
2018-07-01
Authors

Lei (Ray) Zhang (Simon Fraser University)

Topics
Disclosure Controls (SOX 302) Financial Restatements SEC Comment Letters
Occurrence and Consequences of Surprise Internal Control Disclosures
2018-06-27
Authors

Hambisa Belina (Florida International University)

Topics
Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)
The Information Content of Disclosure Controls and Procedures Deficiencies
2018-02-01
Authors

Essam Elshafie (Northeastern Illinois University)

Topics
Disclosure Controls (SOX 302)