...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...

...Michelle Draeger; Eric Lohwasser 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 financial...

... 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...

...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...

...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...

... costing method such as Activity Based Costing ( Cooper and Kaplan 1992 ), a model of internal control such as the COSO framework ( Committee of Sponsoring Organizations of the Treadway Commission [COSO] 2013 ), or complex information and communication technologies (IT) such as enterprise resource planning...

...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...