Search Results - subject:"Material weakness"

Does options trading affect audit pricing?

Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 609-651

Persistent link: https://www.econbiz.de/10015395058

Where's the risk? : material weakness detection in advance of financial misstatement discovery

Calvin, Christopher G. - In: International journal of auditing : IJA 28 (2024) 2, pp. 251-269

Persistent link: https://www.econbiz.de/10014532542

Internal control weakness and corporate employment decisions : evidence from SOX Section 404 disclosures

Cao, Zhangfan; Chen, Steven Xianglong; Jiang, Mengfei; … - In: Accounting forum 48 (2024) 2, pp. 225-250

Persistent link: https://www.econbiz.de/10015050691

Impact of CEO cultural background on internal control quality: Evidence from Cameroon

Joel, Tchuiendem Nelly; Benedict, Arthur; Nkwantabisa, … - In: Cogent Business & Management 10 (2023) 1, pp. 1-23

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...

Persistent link: https://www.econbiz.de/10014527311

Impact of CEO cultural background on internal control quality : evidence from Cameroon

Joel, Tchuiendem Nelly; Benedict, Arthur; Nkwantabisa, … - In: Cogent business & management 10 (2023) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014452003

Chief financial officer turnover, Sarbanes-Oxley, and market reactions

Parker, Robert J.; Yan, Yun-Chia; Dao, Mai; Manry, David - In: Review of Pacific Basin financial markets and policies … 26 (2023) 1, pp. 1-43

Persistent link: https://www.econbiz.de/10014305167

Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing

Gramling, Audrey A.; O'Donnell, Ed; Vandervelde, Scott D. - 2010

financial reporting. We experimentally examine whether information about overall risks (i.e., existence of a material weakness … from 90 audit partners. We find that the existence of a material weakness unrelated to a compensating control being …

Persistent link: https://www.econbiz.de/10009459072

Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?

Hermanson, Dana R.; Ye, Zhongxia Shelly - 2009

warning during the fiscal year under Section 302 with material weakness characteristics, litigation risk, subsequent financing …

Persistent link: https://www.econbiz.de/10009459070