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Keywords: internal controls
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Journal Articles
The Accounting Review 1–24.
Published: 30 November 2023
... 2023 17 10 2023 2023 financial regulation bank supervision external assurance internal controls FDICIA THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 24 American Accounting Association DOI: 10.2308/TAR-2021-0658 Reliance on External Assurance in Regulatory Monitoring...
Journal Articles
Journal Articles
The Accounting Review (2022) 97 (2): 1–24.
Published: 01 March 2022
... using the setting of data breaches. While controlling for firm-specific time-varying unobservable characteristics, I find that peer data breaches are associated with a reduction in future internal control material weaknesses for non-breached firms. The association is robust...
Journal Articles
Journal Articles
The Accounting Review (2020) 95 (2): 339–364.
Published: 01 March 2020
... of such incentives. Smaller firms were granted several reprieves and eventually exempted from the internal control audit requirements of SOX Section 404, which many consider the most costly and onerous aspect of SOX. Using a difference-in-differences design, we show that relative to control firms, firms just below...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (1): 127–151.
Published: 01 January 2019
...Pingyang Gao; Gaoqing Zhang ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulates more if he believes that reports of peer firms are more likely...
Journal Articles
The Accounting Review (2018) 93 (1): 259–287.
Published: 01 January 2018
... by Elaine G. Mauldin, under the Senior Editorship of Mark L. DeFond. August 2014 April 2017 2018 accounting complexity XBRL disclosure quality financial reporting quality misstatements internal controls audit fees accruals Standard setters and regulators recognize...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (1): 235–258.
Published: 01 January 2018
...Nancy L. Harp; Beau Grant Barnes ABSTRACT This study examines internal control weaknesses (ICWs) reported under Sarbanes-Oxley (SOX) Section 302 in the context of mergers and acquisitions. We predict that problems in an acquirer's internal control environment have adverse operational implications...
Journal Articles
The Accounting Review (2015) 90 (4): 1469–1496.
Published: 01 July 2015
...Lisa De Simone; Matthew S. Ege; Bridget Stomberg ABSTRACT We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust evidence...
Journal Articles