Search Results - subject:"internal control weaknesses"

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

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 & finance 16 (2017) 2, pp. 239-259

Persistent link: https://www.econbiz.de/10011738477

Information systems and internal control: evidence from China

Deng, Chun-mei; Xiao, Zhi; Zhou, Ling - In: Electronic commerce research 17 (2017) 3, pp. 361-377

Persistent link: https://www.econbiz.de/10011742887

Innovative IT firms and the internal control environmenth

Altschuller, Shoshana; Fried, Abraham N.; Gelb, David S. - In: International journal of technology, policy and … 16 (2016) 1, pp. 79-93

Persistent link: https://www.econbiz.de/10011607567

The impact of internal control weaknesses on firms' cash policies

Pevzner, Mikhail; Gaynor, Gregory - In: International journal of accounting, auditing and … 12 (2016) 4, pp. 396-421

Persistent link: https://www.econbiz.de/10011644268

An understanding of the differences between internal and external auditors in obtaining information about internal control weakness

Burt, Ian - In: Journal of management accounting research : JMAR 28 (2016) 3, pp. 83-99

Persistent link: https://www.econbiz.de/10011612777

Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

Huang, Pinghsun; Guo, Jun; Ma, Tongshu; Zhang, Yan - In: Journal of Banking & Finance 54 (2015) C, pp. 30-45

We find that cash holdings are more valuable for firms disclosing material weaknesses in the Sarbanes–Oxley (SOX) 404 internal control assessments. We estimate that the value spread for firms with weak controls vs. effective controls is about $0.25 for an extra dollar of cash. Our results are...

Persistent link: https://www.econbiz.de/10011264645

Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

Huang, Pinghsun; Guo, Jun; Ma, Tongshu; Zhang, Yan - In: Journal of banking & finance 54 (2015), pp. 30-45

Persistent link: https://www.econbiz.de/10011377769

Managerial ability and internal control quality : evidence from China

Li, Han - In: International journal of financial research 6 (2015) 2, pp. 54-66

Persistent link: https://www.econbiz.de/10011404767

Information technology capability, internal control effectiveness, and audit fees and delays

Chen, Yunhao; Smith, Antoinette L.; Cao, Jian; Xia, Weidong - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 2, pp. 149-180

Persistent link: https://www.econbiz.de/10010474847