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Keywords: material weakness
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Journal Articles
Accounting Horizons (2024) 38 (3): 125–134.
Published: 01 September 2024
...Jerry R. Strawser SYNOPSIS This study examines whether the format of audit reports on financial statements and internal control over financial reporting (ICFR) changes in response to the disclosure of one or more material weaknesses in ICFR. The results indicate that (1) reporting format changes...
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 (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