Academic Citations
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Results: 149
What Auditors Need to Know about SOX Section 404(a) Reports
2016-01-14
Authors
Levy, Howard B. (The CPA Journal)
Topics
Internal Controls (ICFR - SOX 404)CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting
2016-01-01
Authors
Jong Eun Lee (Sungkyunkwan University, South Korea)
Topics
Internal Controls (ICFR - SOX 404)Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Material Internal Control Weakness Disclosure
2016-01-01
Authors
Sheela Thiruvadi (Morgan State University) Hua-Wei Huang (National Cheng Kung University) Clark M. Wheatley (Florida International University) Shiyaamsundar Thiruvadi (Morgan State University)
Topics
Internal Controls (ICFR - SOX 404)Textual Classification of SEC Comment Letters
2015-09-30
Authors
James P. Ryans (Haas School of Business, University of California at Berkeley)
Topics
Financial Restatements Internal Controls (ICFR - SOX 404)The Impact of the PCAOB Individual Engagement Inspection Process – Preliminary Evidence
2015-09-01
Authors
Daniel Aobdia (Public Company Accounting Oversight Board (PCAOB), Northwestern University)
Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)An Analysis of the Costs and Benefits of Auditor Attestation of Internal Control over Financial Reporting
2014-10-01
Authors
Hongmei Jia (Louisiana Tech University - College of Business) Hong Xie (University of Kentucky - Gatton College of Business & Economics) David A. Ziebart (University of Kentucky - Gatton College of Business & Economics)
Topics
Internal Controls (ICFR - SOX 404)Internal Control Material Weakness and Managerial Manipulation of Operational Decisions
2014-10-01
Authors
Nana Y. Amoah (Old Dominion University) Isaac Bonaparte (Howard University) Alex P. Tang (Morgan State University)
Topics
Internal Controls (ICFR - SOX 404)Internal Control Opinion Shopping and Audit Market Competition
2014-10-01
Authors
Nathan J. Newton (University of Missouri at Columbia - School of Accountancy) Julie Persellin (Trinity University) Dechun Wang (Texas A&M University) Michael S. Wilkins Trinity University
Topics
Internal Controls (ICFR - SOX 404)Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
2014-09-01
Authors
Sarah C. Rice (Texas A&M University) David P. Weber (University of Connecticut) Biyu Wu (University of Connecticut)
Topics
Financial Restatements Internal Controls (ICFR - SOX 404)Auditor-Relevant Congressional Committees and Audit Quality
2014-08-24
Authors
Mihir N. Mehta (Temple University & MIT Sloan) Wanli Zhao (Southern Illinois University)