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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
... this manuscript. Editor's note: Accepted by Roger D. Martin, under the senior editorship of Teri Lombardi Yohn. November 2015 October 2017 2018 Sarbanes-Oxley Act of 2002 information technology material weaknesses literature review Information technology (IT) does matter...
Journal Articles
Accounting Horizons (2013) 27 (4): 799–813.
Published: 01 December 2013
.... However, the views expressed in this article and its content are those of the authors alone and not those of the Center for Audit Quality. Corresponding author: William R. Kinney, Jr. Email: [email protected] May 2013 July 2013 2013 Sarbanes-Oxley Act of 2002...
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...