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Keywords: internal control
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Journal Articles
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...
Journal Articles
Journal Articles
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...
Journal Articles
Journal Articles
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...
Journal Articles
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...
Journal Articles
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...