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The impact of Sarbanes‐Oxley on internal control remediation
12 references·6 citing·44 second hop
The impact of Sarbanes‐Oxley on internal control remediation (2009)The impact of Sarbanes‐Oxley on internal …Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions (2010)Financial executive qualifica…Predicting business failure under the existence of fraudulent financial reporting (2008)Predicting business failure u…Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act (2008)Earnings Management of Firms …Information content of control deficiency disclosures under the Sarbanes–Oxley Act: An empirical investigation (2007)Information content of contro…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…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 discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Errors in Accounting Estimates and Their Relation to Audit Firm Type (1996)Errors in Accounting Estimate…Institutions and organizations (1995)Institutions and organizationsAn empirical study to detect agency problems in listed corporations: The emerging market study (2023)An empirical study to detect …Fraud characteristics and their effects on shareholder wealth (2015)Fraud characteristics and the…An examination of the relationship of IT control weakness to company financial performance and health (2013)An examination of the relatio…Financial statement risk assessment following the COSO framework (2012)Financial statement risk asse…Exploring information technology governance and control of web site content: a comparative case study (2011)Exploring information technol…Association between audit opinion and provision of non‐audit services (2011)Association between audit opi…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)The effect of bonus schemes on accounting decisions (1985)CEO incentives and earnings management (2004)Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)The effects of bonus schemes on accounting decisions (2011)SOX after Ten Years: A Multidisciplinary Review (2014)A review of China-related accounting research in the past 25 years (2022)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)Abnormal Audit Fees and Restatements (2012)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting (2011)Tax Avoidance and the Implications of Weak Internal Controls (2015)Controlling shareholder share pledging and stock price crash risk: Evidence from China (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Internal control and management guidance (2009)Separation of Ownership and Control (1983)Boards: Does one size fit all☆ (2007)Social Capital: Prospects for a New Concept (2002)Organizing and the Process of Sensemaking (2005)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Do insurers manipulate loss reserves to mask solvency problems? (2004)Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers* (2006)Differences in Conservatism between Big Eight and Non-Big Eight Auditors (2014)
this work references cited by second hop

References

  • 1995Institutions and organizations8,003 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 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
  • 2008Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act201 cited
  • 1996Errors in Accounting Estimates and Their Relation to Audit Firm Type145 cited
  • 2007Information content of control deficiency disclosures under the Sarbanes–Oxley Act: An empirical investigation49 cited
  • 2008Predicting business failure under the existence of fraudulent financial reporting36 cited

Cited by

  • 2013An examination of the relationship of IT control weakness to company financial performance and health29 cited
  • 2011Association between audit opinion and provision of non‐audit services

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29 cited
  • 2023An empirical study to detect agency problems in listed corporations: The emerging market study28 cited
  • 2012Financial statement risk assessment following the COSO framework19 cited
  • 2015Fraud characteristics and their effects on shareholder wealth17 cited
  • 2011Exploring information technology governance and control of web site content: a comparative case study16 cited