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Market uncertainty and disclosure of internal control deficiencies under the Sarbanes–Oxley Act

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References

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1998Corporate disclosure quality and the cost of debt.1,050 cited
1997Earnings disclosures and stockholder lawsuits

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Cited by

2019The effect of internal controls on financial reporting quality in Iranian family firms39 cited
2017Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment38 cited
2016Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?34 cited
2013Internal control quality and information asymmetry in the secondary loan market30 cited
2021Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence27 cited
2015CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting26 cited
2014The Effect of Internal Control Weakness on Firm Valuation: Evidence from SOX Section 404 Disclosures24 cited
2014The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea21 cited
2017Investment-Related Pressure and Audit Risk21 cited
2020Internal control material weakness opinions and the market's reaction to securities fraud litigation announcements18 cited
2022Audit committee financial expertise and information asymmetry17 cited