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Keywords: material weakness
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Journal Articles
The Accounting Review (2022) 97 (3): 205–226.
Published: 01 May 2022
... control opinions internal control material weakness audit opinions The Sarbanes-Oxley Act (SOX) of 2002 required auditors to provide direct disclosure of clients' internal control weaknesses through adverse internal control opinions (adverse ICOs). Since the implementation of SOX, the demand...
Journal Articles
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
... Beatty, under the Senior Editorship of Mark L. DeFond. 1 6 2016 1 5 2020 2021 adverse selection banks charge-offs competition financial reporting quality information asymmetry internal control system lending decisions material weakness monitoring nonperforming loans...
Includes: Supplementary data