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The Adoption and Consequences of COSO 2013
16 references·1 citing·47 second hopsampled
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References

  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 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
  • 2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
  • 2010Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions366 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
  • 2009Former Audit Partners on the Audit Committee and Internal Control Deficiencies260 cited
  • 2009The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act200 cited
  • 2012The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes–Oxley Internal Control Reports1182 cited
  • 2013Chief Financial Officers as Inside Directors

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152 cited
  • 2017Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures138 cited
  • 2009SOX 404 Reported Internal Control Weaknesses: A Test of COSO Framework Components and Information Technology125 cited
  • 2012The Failure to Remediate Previously Disclosed Material Weaknesses in Internal Controls121 cited
  • Cited by

    • 2025Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?11 cited