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Keywords: Sarbanes-Oxley Act of 2002
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Journal Articles
Journal:
Accounting Horizons
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
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (4): 799–813.
Published: 01 December 2013
... and Exchange Commission (SEC) . 2009 . Remarks before the 2009 AICPA National Conference on current SEC and PCAOB developments, by Doug Besch . Available at: http://www.sec.gov/news/speech/2009/spch120709db.htm
U.S. Congress . 2002 a . The Sarbanes-Oxley Act of 2002. Public Law 107-204...
Journal Articles
Journal:
Accounting Horizons
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...