Search Results - subject:"internal control System"

Dissecting the listing gap : mergers, private equity, or regulation?

Lattanzio, Gabriele; Megginson, William L.; Sanati, Ali - In: Journal of financial markets 65 (2023), pp. 1-27

Persistent link: https://www.econbiz.de/10014466356

Audit committee accounting financial expertise and stock price crash risk

Cho, Meeok; Kim, Hui Dong; Kim, Yewon - In: International review of financial analysis 90 (2023), pp. 1-11

Persistent link: https://www.econbiz.de/10014469941

Control ... did you say control? : (or supervision?)

Mastin, Jean-Luc - In: Revue française d'histoire économique 20 (2023) 2, pp. 12-28

Persistent link: https://www.econbiz.de/10014471156

Internal Governance and Internal Control Material Weaknesses

Dao, Mai; Pham, Trung; Xu, Hongkang - 2023

-and-balances mechanism inherent in internal governance on firms’ investment in the internal control system and thus the probability of … members of the management team, our finding implies that the quality of the internal control system is a result of the joint … reliability of financial reporting (measured as the quality of the internal control system).Practitioner/Policy Implications: Our …

Persistent link: https://www.econbiz.de/10014348812

Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type

Commerford, Benjamin P.; Mullis, Curtis; Stefaniak, Chad M. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 153-173

Persistent link: https://www.econbiz.de/10014303122

Do internal control weaknesses affect firms' demand for accounting skills? : evidence from U.S. job postings

Gao, Janet; Merkley, Kenneth J.; Pacelli, Joseph; … - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 203-228

Persistent link: https://www.econbiz.de/10014303130

Internal control material weakness disclosure and misstatement duration

Mao, Juan; Ye, Zhongxia - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 118-151

Persistent link: https://www.econbiz.de/10014304032

An exploratory study of US acquirers' market performance : pre- versus post-Sarbanes-Oxley act of 2002

El Hajjar, Samah; Menassa, Elie; Kassamany, Talie - In: Journal of financial reporting & accounting : JFRA 21 (2023) 2, pp. 268-299

Persistent link: https://www.econbiz.de/10014304855

Impact of Sarbanes Oxley Act on initial public offerings : new evidence from reverse leveraged buyouts

Reddy, Nischala P.; Le, Ben; Paul, Donna L. - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 575-591

Persistent link: https://www.econbiz.de/10014304922

Software-vendor diversification : a source of organizational rigidity in adversity?

Gong, Jing; Liang, Yi; Ramasubbu, Narayan - In: Journal of management information systems : JMIS 40 (2023) 2, pp. 338-365

Persistent link: https://www.econbiz.de/10014302540