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Keywords: Sarbanes-Oxley Act
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Journal Articles
Accounting Horizons (2020) 34 (3): 87–112.
Published: 01 September 2020
... with low-AF auditors. Finally, NAFs that switched to auditors with less AFs experienced shorter audit delays after the auditor change. JEL Classifications: M42; M48. 2020 Sarbanes-Oxley Act Section 404 audit report delay unintended consequences non-accelerated filers shortened filing...
Journal Articles
Accounting Horizons (2020) 34 (2): 185–191.
Published: 01 June 2020
... Section Memorial Committee. 2020 Chief Accountant reconciliation requirements Sarbanes-Oxley Act Securities and Exchange Commission Donald Thor Nicolaisen was born on July 27, 1944 in Milwaukee, Wisconsin, and died on June 8, 2019 in Aiken, South Carolina. As Chief Accountant...
Journal Articles
Accounting Horizons (2018) 32 (4): 1–30.
Published: 01 December 2018
... offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S. exchanges. This study documents salient differences between CIPOs, CRMs, and U.S.-domiciled U.S.-listed firms by examining Sarbanes-Oxley Act Section 302 and 404(b) ineffective internal control (IIC) and related disclosures...
Journal Articles
Accounting Horizons (2015) 29 (3): 551–575.
Published: 01 September 2015
... the frequency with which new misstatements originate in, and remain undetected during, the periods surrounding the implementation of these significant regulatory changes. accelerated filing financial statement restatements Sarbanes-Oxley Act filing lags internal controls The time...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2014) 28 (4): 917–930.
Published: 01 December 2014
...Jeanette M. Franzel SYNOPSIS After more than a decade since passage of the Sarbanes-Oxley Act and the creation of the Public Company Accounting Oversight Board (PCAOB), it is appropriate and necessary to ask questions about the present state of audit quality and evaluate the impact...
Journal Articles
Accounting Horizons (2014) 28 (4): 847–867.
Published: 01 December 2014
... is consistent with the market undervaluing the positive earnings surprise more for one group of firms than for the other. We use the following model to investigate future abnormal returns for MBE firms: 2014 earnings management meet or beat analyst forecasts Sarbanes-Oxley Act...