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1-6 of 6
Keywords: SOX 404
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 91–106.
Published: 01 February 2021
... deficiency presentation format disaggregation SOX 404 Sarbanes-Oxley salience processing fluency The rest of the paper is organized as follows. Section II presents the background and hypothesis development. Section III describes the experimental method utilized in the study. Section IV presents...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 49–74.
Published: 01 November 2018
...Dennis H. Caplan; Saurav K. Dutta; Alfred Zhu Liu SUMMARY This paper examines the effect of the quality of a firm's internal control over financial reporting (ICFR) on the quality of corporate M&A decisions. We use material weaknesses in internal control (ICMWs) from SOX 404 audits as a proxy...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 1–24.
Published: 01 November 2018
... reserved. 2018 internal control weaknesses SOX 302 SOX 404 IPO underpricing We thank two anonymous reviewers, W. Robert Knechel (editor), Tom Adams, Bill Baber, Jean Bedard, Betsy Gordon, Jae Kim, Jayanthi Krishnan, So Yean Kwack, Joseph Legoria, Ivy Lee, Soojin Lee, Sophie Liang...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 71–89.
Published: 01 August 2017
..., and that the quality of financial reporting has not improved significantly following compliance with Section 404 ( SEC 2009 ). SOX 404 internal control material misstatement Section 404, arguably the most controversial part of the Sarbanes-Oxley Act (SOX; U.S. House of Representatives 2002 ), has two...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (2): 45–62.
Published: 01 May 2017
... American Accounting Association. All rights reserved. 2017 internal control weakness board independence unitary versus dual leadership SOX 404 The corporate governance structure of an organization can be quite complex. Since one of the purposes of corporate governance is to manage various...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 1–27.
Published: 01 November 2011
.... Specifically, audit fee savings were found only for relatively more complex firms (measured by multiple segments and international operations). January 2010 March 2011 2011 audit fee AS5 audit quality PCAOB SOX 404 Jagan Krishnan is a Professor, Jayanthi Krishnan...