..., the complexity of the client's accounting concepts, proxied by their XBRL taxonomy, could adversely impact financial reporting quality. We investigate the association between a firm's disclosure of cloud-computing risks and its likelihood of disclosing a material weakness, moderated by its level of accounting...

...William G. Heninger; Eric N. Johnson; John R. Kuhn ABSTRACT In this paper, we examine the relationship between (1) information technology-related internal control material weaknesses (ITMWs) as reported by public companies between 2004 and 2012, and (2) earnings management. Prior research suggests...

... is conducted with 87 experienced external auditors to investigate the theorized effects. Using a 2 × 2 between-subjects factorial design, the frequency of the internal audit (traditional versus continuous audit) and prior year material weakness (absent versus present) are manipulated. Consistent...