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Keywords: internal controlClose
Accounting Horizons (2023) 37 (1): 43–69.
Published: 01 March 2023
... the potential to enhance internal controls and facilitate fraud prevention and detection, thus narrowing the expectation gap in relation to these critical issues. It may further accelerate the elimination of future challenges and threats and the narrowing of future expectation gaps. The potential benefits...
Accounting Horizons (2020) 34 (3): 193–211.
Published: 01 September 2020
...Mikhail Sterin SYNOPSIS This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique merger and acquisition (M&A) setting where the internal control audit is voluntary, I study whether audit committee expertise is associated...
Accounting Horizons (2020) 34 (2): 125–145.
Published: 01 June 2020
...Shu-Miao Lai; Chih-Liang Liu; Sheng-Syan Chen SYNOPSIS We investigate whether the quality of internal control over financial reporting (ICOFR) has implications for the quality of internal control over fixed assets by examining the relation between material weaknesses (MWs) and investment...
Accounting Horizons (2019) 33 (3): 141–156.
Published: 01 September 2019
...Tiffany Chiu; Mieke Jans SYNOPSIS This paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log. Specifically, the evaluation is based on the full population of an event log and it contains four analyses: (1) variant analysis...
Accounting Horizons (2016) 30 (1): 119–141.
Published: 01 March 2016
...Tuukka Järvinen; Emma-Riikka Myllymäki SYNOPSIS The purpose of this study is to investigate whether SOX Section 404 material weaknesses manifest in real earnings management behavior. The empirical findings indicate that, compared to companies with effective internal controls, companies...
Accounting Horizons (2015) 29 (1): 41–60.
Published: 01 March 2015
... of internal control over financial reporting, relative to non-family firms. Using a relatively large sample of S&P 500 firms, we report that family firms exhibit more material weaknesses in their internal control over financial reporting than non-family firms. Further investigation suggests...
Accounting Horizons (2012) 26 (3): 493–511.
Published: 01 September 2012
.... In summary, we document evidence that AS5 improves the efficiency of internal control audits. JEL Classifications: M41. We appreciate helpful comments from Cory Cassel, Randy Elder, Jere Francis, David Harris, Ling Lei Lisic, Gerry Lobo, Ed Swanson, Mike Wilkins, Michael Yu, and workshop...