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Keywords: information technology
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Journal Articles

Integrating Information Technology into Accounting Research and Practice

Guido L. Geerts, Lynford E. Graham, Elaine G. Mauldin, William E. McCarthy, Vernon J. Richardson
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (4): 815–840.
https://doi.org/10.2308/acch-50573
Published: 01 December 2013
... for both well-established and emerging practice issues. JEL Classifications: M15; M41. 2013 information technology research framework REA enterprise systems internal controls continuous audit XBRL We gratefully acknowledge Jim Hunton's efforts in assembling the team of authors...
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Journal Articles

Determinants of the Persistence of Internal Control Weaknesses

Bonnie K. Klamm, Kevin W. Kobelsky, Marcia Weidenmier Watson
Journal: Accounting Horizons
Accounting Horizons (2012) 26 (2): 307–333.
https://doi.org/10.2308/acch-10266
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...
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