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Keywords: internal control weaknesses
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 91–106.
Published: 01 February 2021
...Amanuel F. Tadesse; Uday S. Murthy SUMMARY We investigate whether the format of internal control weakness (ICW) disclosures required by the Sarbanes-Oxley Act of 2002 influences perceptions of nonprofessional investors. Using a 2 × 2 between-participants experiment, we examine two facets of ICW...
Journal Articles
Journal Articles