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Determinants of the Persistence of 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
2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 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
2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
2009Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control*337 cited
2010Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*293 cited
2008Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act270 cited
2008Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act201 cited
2002Managing risks in IT projects: an options perspective195 cited
2012The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes–Oxley Internal Control Reports1182 cited

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2006The Consequences of Information146 cited

2009SOX 404 Reported Internal Control Weaknesses: A Test of COSO Framework Components and Information Technology125 cited

2005The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures83 cited

Cited by

2015Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades69 cited
2016The effect of auditor IT expertise on internal controls64 cited
2015The Association between Information Technology Investments and Audit Risk63 cited
2014Internal control over financial reporting: opportunities using the COBIT framework61 cited
2018Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections55 cited
2019Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters53 cited
2013Integrating Information Technology into Accounting Research and Practice52 cited
2017The impact of an IT governance framework on the internal control environment51 cited
2013The Persistence in the Association between Section 404 Material Weaknesses and Financial Reporting Quality46 cited
2015Internal Control Quality and Credit Default Swap Spreads45 cited
2024QUANTIFYING THE EVOLUTION OF IT AUDIT AND CONTROL PRACTICES: A BIBLIOMETRIC APPROACH41 cited
2015Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies40 cited
2020XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems35 cited
2015The Impact of Occupational Community on the Quality of Internal Control35 cited
2016Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance?34 cited
2016Information Technology Controls Quality and Audit Fees: Evidence From Italy33 cited