Add to ORKGThe article analyzes disclosures of material weaknesses in internal control after the implementation of U.S. Sarbanes-Oxley Act of 2002 (SOX) 404 and summarizes the efforts of firms to remediate such material weaknesses. According to SOX section 404, management must issue a report on the effectiveness of the internal control of the firm over financial reporting. It notes that a report must be issued by the external auditor expressing an opinion on the effectiveness of internal control over financial reporting
In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in p...
Purpose – The purpose of this paper is to examine the determinants of internal control weakness reme...
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal mat...
Section 404 of the Sarbanes-Oxley Act (SOX) requires auditors and managers to assess public companie...
Section 404 of the Sarbanes-Oxley Act (SOX) requires auditors and managers to assess public companie...
The article presents an analysis of the remedial efforts of U.S. companies with material weaknesses ...
Sarbanes-Oxley Act (SOX) was passed in 2002 to increase corporate responsibility and to help restore...
Purpose – The purpose of this paper is to investigate the rationale for the failure of management an...
Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of inter...
IT systems and effective internal controls are essential to reliable financial reporting and good co...
I examine firm governance characteristics for a sample of companies disclosing material weaknesses u...
The accounting scandals that occurred in the early 2000s launched the current day regulations set fo...
This paper examines whether the SOX 302 and 906 provisions improve quarterly financial reporting qua...
The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a...
The objective of internal control over financial reporting (ICFR) is to provide reasonable assurance...
In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in p...
Purpose – The purpose of this paper is to examine the determinants of internal control weakness reme...
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal mat...
Section 404 of the Sarbanes-Oxley Act (SOX) requires auditors and managers to assess public companie...
Section 404 of the Sarbanes-Oxley Act (SOX) requires auditors and managers to assess public companie...
The article presents an analysis of the remedial efforts of U.S. companies with material weaknesses ...
Sarbanes-Oxley Act (SOX) was passed in 2002 to increase corporate responsibility and to help restore...
Purpose – The purpose of this paper is to investigate the rationale for the failure of management an...
Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of inter...
IT systems and effective internal controls are essential to reliable financial reporting and good co...
I examine firm governance characteristics for a sample of companies disclosing material weaknesses u...
The accounting scandals that occurred in the early 2000s launched the current day regulations set fo...
This paper examines whether the SOX 302 and 906 provisions improve quarterly financial reporting qua...
The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a...
The objective of internal control over financial reporting (ICFR) is to provide reasonable assurance...
In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in p...
Purpose – The purpose of this paper is to examine the determinants of internal control weakness reme...
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal mat...