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Keywords: internal control over financial reporting
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Journal Articles
The Accounting Review (2023) 98 (1): 251–283.
Published: 01 January 2023
...Joshua L. Gunn; Chan Li; Lin Liao; Shan Zhou ABSTRACT Audits of internal control over financial reporting (ICFR) are typically “integrated” with the audit of the financial statements (FSs)—both audits are conducted by the same audit firm, which designs procedures to satisfy the objectives of both...
Journal Articles
The Accounting Review (2020) 95 (4): 51–72.
Published: 01 July 2020
...Tim D. Bauer; Anthony C. Bucaro; Cassandra Estep ABSTRACT Regulators are concerned that auditors do not sufficiently identify and report material weaknesses in internal control over financial reporting (ICFR). However, psychological licensing theory suggests reporting material weaknesses could...
Journal Articles
The Accounting Review (2019) 94 (4): 1–43.
Published: 01 July 2019
... internal control over financial reporting restatements Section 404 of the Sarbanes-Oxley Act (SOX) requires managers and external auditors to evaluate the effectiveness of firms' internal controls over financial reporting (ICOFR), marking a major expansion in U.S. auditors' responsibilities...
Includes: Supplementary data
Journal Articles