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Investor reactions to disclosures of material internal control weaknesses

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References

2007Determinants of weaknesses in internal control over financial reporting1,391 cited
2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
2008Internal Control Weaknesses and Information Uncertainty466 cited
2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
2007Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches286 cited
2002The Sarbanes-Oxley Act of 2002280 cited
1996The information content of the auditor's going concern evaluation171 cited
1999The Relevance of Form 8-K Reports134 cited
2008The effect of auditors’ internal control opinions on loan decisions103 cited

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2003RE-ESTIMATIONS OF THE ZMIJEWSKI AND OHLSON BANKRUPTCY PREDICTION MODELS72 cited

2008Unusual operating cash flows and stock returns35 cited

Cited by

2022The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France27 cited
2023Generalist CEOs, management risk and internal control weaknesses21 cited
2018Investor reactions to restatements conditional on disclosure of internal control weaknesses19 cited
2019Financial Performance and Audit Quality: Comparative Study of Investor Reaction15 cited
2016The perception of financial analysts on risk, risk management, and internal control disclosure: Evidence from Belgium and Italy15 cited
2015El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?14 cited
2023Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?12 cited