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The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

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References

2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited

Cited by

2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
2009Internal control and management guidance678 cited
2008The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors597 cited
2010The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports557 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
2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
2012Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading367 cited
2014Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management

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367 cited

2010Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions366 cited

2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited

2011Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements347 cited

2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited

2011Internal Control Disclosures, Monitoring, and the Cost of Debt304 cited

2018Do firms underreport information on cyber-attacks? Evidence from capital markets297 cited