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Keywords: information technology
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Journal Articles
Accounting Horizons (2013) 27 (4): 815–840.
Published: 01 December 2013
... for both well-established and emerging practice issues. JEL Classifications: M15; M41. Corresponding author: Vernon J. Richardson. Email: vrichardson@walton.uark.edu September 2012 July 2013 2013 information technology research framework REA enterprise systems 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...