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Keywords: Sarbanes-Oxley Act of 2002
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Journal Articles
Accounting Horizons (2018) 32 (2): 37–55.
Published: 01 June 2018
... manually. At that point, a firm implements an automated financial reporting system to process accounting transactions or an even bigger enterprise system that also assists firms with human resources, supply chain management, and customer relationship management. Sarbanes-Oxley Act of 2002 information...
Journal Articles
Accounting Horizons (2013) 27 (4): 799–813.
Published: 01 December 2013
... May 2013 July 2013 2013 Sarbanes-Oxley Act of 2002 regulation alternatives internal control audits 404(b) It has been more than ten years since President George W. Bush signed the Sarbanes-Oxley Act (SOX) that established the world's first mandated audits of internal...
Journal Articles
Accounting Horizons (2012) 26 (2): 307–333.
Published: 01 June 2012
...Bonnie K. Klamm; Kevin W. Kobelsky; Marcia Weidenmier Watson SYNOPSIS This paper analyzes the degree to which material weaknesses (MWs) in internal control reported under the Sarbanes-Oxley Act of 2002 (SOX) affect the future reporting of MWs. Particularly, we examine information technology...