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Keywords: internal controls
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Journal Articles
Journal Articles
Journal Articles
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...
Journal Articles
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...
Journal Articles
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...
Journal Articles
Journal Articles
Accounting Horizons (2013) 27 (4): 815–840.
Published: 01 December 2013
... enterprise systems internal controls continuous audit XBRL Accounting's existence and evolution are strongly based on artifacts, things created by humans in order to solve a problem in a specific environment ( Hevner et al. 2004 ). Accounting artifacts take many shapes and forms, including a new...
Journal Articles
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...