... deficiency presentation format disaggregation SOX 404 Sarbanes-Oxley salience processing fluency This study contributes to the literature investigating the effect of presentation formats as well as disclosure disaggregation on investing behavior. The findings of this study should...

...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...

... charges of material omission. Because firms must comply with SOX 302 (SOX 404) disclosure rules one quarter (one year) after their IPOs, any persisting ICWs will be revealed after the IPO. Several firms were recently sued for not disclosing ICWs at the time of their IPOs (e.g., Central Freight Lines, Inc...

... are consistent with the argument that management reporting on internal controls (Section 404(a)) may be a cost-effective alternative to internal control audits (Section 404(b)) for smaller U.S. public companies. SOX 404 internal control material misstatement Section 404, arguably the most...

... 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 aspects of risk, different characteristics of the governance structure may serve...

.... 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...