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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...
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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...