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Determinants of weaknesses in internal control over financial reporting · Study

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ArticleDeterminants of weaknesses in internal control over financial reporting

Jeffrey T. Doyle2007

OA

Articlegreen2007

Determinants of weaknesses in internal control over financial reporting

Jeffrey T. Doyle · Weili Ge · Sarah E. McVay

1,391 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management 2007Accruals Quality and Internal Control over Financial Reporting 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions 1986Predicting takeover targets 2006Corporate governance and firm valuation

Cited by

2011Cash Flow Patterns as a Proxy for Firm Life Cycle 2007Accruals Quality and Internal Control over Financial Reporting 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting 2011A Framework for Understanding and Researching Audit Quality 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses 2009

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Details

Year2007

Typearticle

Published2007-01-02

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations1,391

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2006.10.003

openalex_workW2134764504

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Enterprise risk management and firm performance: A contingency perspective