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XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems
16 references·9 citing·50 second hop
XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems (2020)XBRL Mandate and Timeliness of Financial …Internal Control Disclosures, Monitoring, and the Cost of Debt (2011)Internal Control Disclosures,…How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses (2011)How Effective Is Internal Con…Recent Trends in Audit Report and Earnings Announcement Lags (2009)Recent Trends in Audit Report…Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Inte…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act (2008)Earnings Management of Firms …Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? (2008)Do early and voluntary filers…Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)The Impact of SOX Section 404…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Audit delay and the timeliness of corporate reporting* (1989)Audit delay and the timelines…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry (2025)The implementation of IFRS el…The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality (2024)The influence of digital disc…RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency (2024)RETRACTED: From traditional t…The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies (2023)The role of XBRL adoption on …Factors Influencing the Passenger Satisfaction at Public Transport in Kuala Lumpur, Malaysia (2023)Factors Influencing the Passe…Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis (2023)Digitalization in management …The association between internal control quality and audit report lag in the French setting: the moderating effect of family directors (2022)The association between inter…The Impact of Applying the XBRL on the Quality of Annual Reports of the Firms Listed in Amman Stock Exchange (2021)The Impact of Applying the XB…Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness (2020)Effect of Accounting Informat…Behavioral research in accounting (1989)Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Are M.B.A. Students a Good Proxy for Nonprofessional Investors? 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An examination of foreign firms listed in the United States (2016)Financial distress, internal control, and earnings management: Evidence from China (2020)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors (2008)Internal control and management guidance (2009)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Additional Evidence on Audit Report Lag (2001)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Auditor brand name reputations and industry specializations (1995)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The Goals and Promise of the Sarbanes–Oxley Act (2007)The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports (2010)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The Cross-Section of Expected Stock Returns (1992)Disclosure level and the cost of equity capital. (1997)Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007)Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures (2011)
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References

  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 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
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 2008Internal Control Weaknesses and Information Uncertainty466 cited
  • 2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
  • 1989Audit delay and the timeliness of corporate reporting*405 cited
  • 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
  • 2011Internal Control Disclosures, Monitoring, and the Cost of Debt304 cited
  • 2009Recent Trends in Audit Report and Earnings Announcement Lags

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215 cited
  • 2008Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act201 cited
  • 2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?177 cited
  • Cited by

    • 2024The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality31 cited
    • 2023Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis26 cited
    • 2020Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness26 cited
    • 2025The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry25 cited
    • 2021The Impact of Applying the XBRL on the Quality of Annual Reports of the Firms Listed in Amman Stock Exchange23 cited
    • 2023The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies22 cited
    • 2024RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency21 cited
    • 2022The association between internal control quality and audit report lag in the French setting: the moderating effect of family directors20 cited
    • 2023Factors Influencing the Passenger Satisfaction at Public Transport in Kuala Lumpur, Malaysia10 cited