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Keywords: internal control
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Journal Articles
Journal Articles
The Accounting Review (2022) 97 (3): 205–226.
Published: 01 May 2022
...Elizabeth N. Cowle; Stephen P. Rowe ABSTRACT We examine the reputational impact of an audit office issuing adverse internal control opinions (adverse ICOs). While prior research has examined how clients that receive an adverse ICO respond, we focus on clients that did not receive an adverse ICO...
Journal Articles
Journal Articles
The Accounting Review (2018) 93 (3): 59–82.
Published: 01 May 2018
...Andrew M. Bauer; Darren Henderson; Daniel P. Lynch ABSTRACT Internal controls influence information quality, thus affecting the ability of supply chain partners, who rely on collaborative systems of information sharing, to reliably contract. Using SOX-related internal control assessments...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2012) 87 (6): 2027–2060.
Published: 01 November 2012
...Lawrence A. Gordon; Amanda L. Wilford ABSTRACT The primary objective of the current study is to empirically reexamine the relation between material weaknesses in internal control (MW) and cost of equity (CE). We direct particular emphasis to the way non-remediation, as well as remediation, of MW...