Search Results - subject:"Internal Control Weaknesses"

Determinants of human resource investment in internal controls

Choi, Jong-Hag; Lee, Joonil; Sonu, Catherine Heyjung - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 167-185

Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal control-related tasks (IC personnel) from 2005 to 2008. We find that...

Persistent link: https://www.econbiz.de/10011825862

Management's materiality criteria of internal control weaknesses and corporate fraud : evidence from China

Wu, Xi; Wang, Jun - In: The international journal of accounting : TIJA 53 (2018) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10011865121

Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs

Basu, Sudipta; Krishnan, Jagan; Lee, Jong Eun; Zhang, Yinqi - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 1-24

Persistent link: https://www.econbiz.de/10011975641

The individual characteristics of board members and internal control weakness : evidence from China

Lu, Yu; Cao, Yue - In: Pacific-Basin finance journal 51 (2018), pp. 75-94

Persistent link: https://www.econbiz.de/10012035087

Unexpected fees and the prediction of material weaknesses in internal control over financial reporting

Albring, Susan M.; Elder, Randal J.; Xu, Xiaolu - In: Journal of accounting, auditing & finance 33 (2018) 4, pp. 485-505

Persistent link: https://www.econbiz.de/10011934182

Modeling operational risk depending on covariates : an empirical investigation

Embrechts, Paul; Mizgier, Kamil J.; Chen, Xian - In: The journal of operational risk 13 (2018) 3, pp. 17-46

Persistent link: https://www.econbiz.de/10011962172

Differences in internal control weaknesses among varying municipal election policies

Peterson, Amanda N. - In: Journal of accounting and public policy 37 (2018) 3, pp. 191-206

Persistent link: https://www.econbiz.de/10011964691

Corporate ownership characteristics and timeliness of remediation of internal control weaknesses

Mitra, Santanu; Hossain, Mahmud; Marks, Barry R. - In: Managerial Auditing Journal 27 (2012) 9, pp. 846-877

the timely remediation of internal control weaknesses over financial reporting under Section 404 of the Sarbanes‐Oxley Act … sample of 695 US firms who reported internal control weaknesses for the first time, pursuant to SOX Section 404, and … remediation of internal control weaknesses. Originality/value – First, the paper adds to the literature by demonstrating the …

Persistent link: https://www.econbiz.de/10014929309

The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees

Mitra, Santanu; Jaggi, Bikki; Al-Hayale, Talal - In: Review of Accounting and Finance 16 (2017) 2, pp. 239-259

material internal control weaknesses (ICW) and audit fees. Design/methodology/approach The paper uses multivariate regression …

Persistent link: https://www.econbiz.de/10014989846

Internal control weaknesses and financial reporting fraud

Donelson, Dain C.; Ege, Matthew S.; McInnis, John - In: Auditing : a journal of practice & theory 36 (2017) 3, pp. 45-69

Persistent link: https://www.econbiz.de/10011752546