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Keywords: internal controls
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 57–85.
Published: 01 November 2020
...Jeffrey R. Cohen; Jennifer R. Joe; Jay C. Thibodeau; Gregory M. Trompeter SUMMARY Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers but the process through which auditors...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 143–167.
Published: 01 November 2018
.... Finally, when the AC is less effective, all of its members receive lower support, irrespective of their expertise or position within the committee. director elections audit committee financial expertise internal controls restatements We thank Jean C. Bedard, David Hay, Colin Reid, Chad...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 1–19.
Published: 01 February 2018
... the benefits of the year-end audit. auditing assurance material weakness remediation internal controls PCAOB AS4 standard setting value of an audit demand and supply of auditing Driven by investor and public company demand, the Public Company Accounting Oversight Board (PCAOB) proposed...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 151–177.
Published: 01 November 2017
... internal control regimes when greater resources are exerted during the engagement. Supporting this prediction, we find that the benefits of 404(b) versus other regimes (including SOX 404(a)) in reducing misstatements increase with incremental audit effort (proxied by abnormal audit fees). We find...
Journal Articles