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Keywords: internal controlsClose
Accounting Horizons 1–22.
Published: 08 September 2023
...Jacquelyn Sue Moffitt; Jeanne-Claire Alyse Patin; Luke Watson SYNOPSIS We consider how corporate environmental, social, and governance (ESG) performance relates to the strength of the internal control environment. The transparent reporting hypothesis predicts that high ESG performance signals...
Accounting Horizons 1–23.
Published: 12 July 2023
...Michelle A. Draeger; Eric R. Lohwasser SYNOPSIS We examine how internal control effectiveness influences the audit completeness of earnings announcements and the consequences on earnings reliability. One of the intentions of the Sarbanes-Oxley Act of 2002 (SOX) was for internal controls to improve...
Accounting Horizons (2022) 36 (4): 241–260.
Published: 01 December 2022
...Amanuel F. Tadesse; Regina C. Rosa; Robert J. Parker SYNOPSIS COSO has developed frameworks for firms to improve their internal controls with the objective of reducing fraud and managing enterprise risk. The frameworks are widely used by firms and their auditors to comply with the internal control...
Accounting Horizons (2018) 32 (4): 1–30.
Published: 01 December 2018
... offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S. exchanges. This study documents salient differences between CIPOs, CRMs, and U.S.-domiciled U.S.-listed firms by examining Sarbanes-Oxley Act Section 302 and 404(b) ineffective internal control (IIC) and related disclosures...
Accounting Horizons (2015) 29 (4): 917–942.
Published: 01 December 2015
...Lynford Graham; Jean C. Bedard SYNOPSIS Prior research, using data from Sarbanes-Oxley Act Sections 302/404 (SOX, U.S. House of Representatives 2002 ) disclosures, finds that material weaknesses (MWs) in internal controls over financial reporting of taxes are more frequent and consequential than...
Accounting Horizons (2015) 29 (3): 551–575.
Published: 01 September 2015
...Colleen M. Boland; Scott N. Bronson; Chris E. Hogan SYNOPSIS We examine whether regulations requiring accelerated filing deadlines and internal control reporting and testing affect financial statement reliability. Unlike prior research, we examine whether these regulatory changes are associated...
Includes: Supplementary data
Accounting Horizons (2013) 27 (4): 815–840.
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...
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...