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1-2 of 2
Keywords: remediation
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Journal Articles
The Influence of Auditor and Client Section 404 Processes on Remediation of Internal Control Deficiencies at All Levels of Severity
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 45–69.
Published: 01 November 2013
...Lynford Graham; Jean C. Bedard SUMMARY This paper examines remediation of Sarbanes-Oxley Section 404 internal control deficiencies (ICDs) at all levels of severity, before the balance sheet date. While a number of studies investigate remediation of publicly disclosed material weaknesses (MWs...
Journal Articles
Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency
Available to Purchase
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 57–78.
Published: 01 February 2012
...Jean C. Bedard; Rani Hoitash; Udi Hoitash; Kimberly Westermann SUMMARY This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating...
