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Keywords: Sarbanes-Oxley Act (SOX)
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Journal Articles

Abnormal Fees and Timely Loss Recognition—A Long-Term Perspective

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Eli Amir, Yanling Guan, Gilad Livne
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 1–22.
https://doi.org/10.2308/ajpt-52348
Published: 01 August 2019
... evidence suggesting audit effort is associated with slower loss recognition in accruals before the Sarbanes-Oxley Act (SOX) became effective. We find stronger evidence that audit effort is associated with slower loss recognition post-SOX when clients raise substantial external funds or when the auditor...
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Journal Articles

Internal Control Weaknesses and Financial Reporting Fraud

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Dain C. Donelson, Matthew S. Ege, John M. McInnis
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 45–69.
https://doi.org/10.2308/ajpt-51608
Published: 01 August 2017
...: Accepted by Rani Hoitash, under the Senior Editorship of Jeffrey R. Cohen. March 2016 September 2016 © 2017 American Accounting Association. All rights reserved. 2017 internal control weaknesses Sarbanes-Oxley Act (SOX) fraud PCAOB This study examines whether and how...
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