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Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies? · Study

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PreprintIs Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?

Alastair Lawrence2014

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Preprintgreen2014

Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?

Alastair Lawrence · Miguel Minutti‐Meza · Dushyantkumar Vyas

18 citations·0/0 files stored·SSRN Electronic Journal

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

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References

2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*2007Determinants of weaknesses in internal control over financial reporting 2007Accruals Quality and Internal Control over Financial Reporting 2003Determinants of market reactions to restatement announcements 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits 2005Enterprise risk management: An empirical analysis of factors associated with the extent of implementation

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Details

Year2014

Typepreprint

Published2014-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations18

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2460882

openalex_workW2475112325

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