//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Internes Kontrollsystem"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Internal control
51
Internes Kontrollsystem
51
Financial audit
34
Wirtschaftsprüfung
34
Corporate Governance
14
Corporate governance
14
Dienstleistungsqualität
7
Fee (Remuneration)
7
Honorar
7
Service quality
7
USA
7
United States
7
internal control
7
Accounting
6
Accounting policy
6
Bilanzpolitik
6
Financial statement
6
Internal audit
6
Interne Revision
6
Jahresabschluss
6
Rechnungswesen
6
Sarbanes-Oxley Act
5
audit fees
5
internal controls
5
Corporate disclosure
4
Gewinn
4
PCAOB
4
Profit
4
Regulation
4
Regulierung
4
Sarbanes-Oxley
4
Unternehmenspublizität
4
material weakness
4
Audit committee
3
Berichtswesen
3
Earnings announcement
3
Financial statement audit
3
Gewinnprognose
3
Jahresabschlussprüfung
3
Multinationales Unternehmen
3
more ...
less ...
Online availability
All
Undetermined
21
Type of publication
All
Article
51
Type of publication (narrower categories)
All
Article in journal
51
Aufsatz in Zeitschrift
51
Nachruf
1
Language
All
English
51
Author
All
Richardson, Vernon J.
3
Raghunandan, K.
2
Rama, Dasaratha V.
2
Raman, Krishnamurthy K.
2
Scholz, Susan
2
Abbott, Lawrence J.
1
Aier, Jagadison K.
1
Akresh, Abraham D.
1
Asthana, Sharad C.
1
Baber, William R.
1
Baker, Raymond Reed
1
Bardhan, Indranil R.
1
Bedard, Jean C.
1
Bhattacharjee, Sudip
1
Biddle, Gary C.
1
Boland, Colleen M.
1
Bronson, Scott N.
1
Burke, Jenna J.
1
Byun, Sanghyuk
1
Campbell, John L.
1
Carr, Emre
1
Carter, Kelly E.
1
Cenker, William J.
1
Chakrabarty, Bidisha
1
Chan, K. Hung
1
Chen, Sheng-syan
1
Chiu, Tiffany
1
Coates, John C.
1
Cunningham, Lauren M.
1
DeFond, Mark L.
1
Dong, Bei
1
Draeger, Michelle A.
1
Duellman, Scott
1
Dutillieux, Wouter
1
Ettredge, Michael L.
1
Fotoh, Lazarus Elad
1
Francis, Jere R.
1
Franzel, Jeanette M.
1
Geerts, Guido L.
1
Glover, Steven M.
1
more ...
less ...
Published in...
All
Accounting horizons : a quarterly publication of the American Accounting Association
Auditing : a journal of practice & theory
79
The accounting review : a publication of the American Accounting Association
52
Research in accounting regulation
49
Finance research letters
40
Journal of accounting and public policy
39
Managerial auditing journal
33
Journal of accounting & economics
28
International journal of auditing : IJA
27
Journal of business ethics : JOBE
26
Journal of accounting, auditing & finance
23
International journal of accounting information systems
22
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
21
Journal of accounting research
21
Advances in accounting : a research annual
19
Issues in accounting education
19
Journal of business & economics research
18
Review of accounting & finance
17
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
17
The journal of applied business research
16
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
15
International journal of disclosure and governance
15
International journal of economics and financial issues : IJEFI
15
Review of quantitative finance and accounting
15
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Journal of business finance & accounting : JBFA
13
The journal of corporate accounting & finance
13
Journal of accounting, auditing & finance : JAAF
12
Journal of banking & finance
12
Journal of management & governance
11
Review of accounting studies
11
Zeitschrift Interne Revision : ZIR ; Fachzeitschrift für Wissenschaft und Praxis
11
Interne Kontrollsysteme in Banken und Sparkassen : Vorgaben und Erwartungen der Bankenaufsicht ; wesentliche Kontrollen in Fachbereichen ; IKS-Dokumentation ; Prüfung
10
Journal of contemporary accounting & economics
10
Journal of international business and economics : JIBE
10
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
9
Critical perspectives on accounting : an international journal for social and organizational accountability
9
IRZ : Zeitschrift für internationale Rechnungslegung
9
International journal of economics and finance
9
Accounting & taxation : AT
8
more ...
less ...
Source
All
ECONIS (ZBW)
51
Showing
1
-
50
of
51
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Do CFO outside directorships benefit or harm home firm financial reporting quality?
Cunningham, Lauren M.
;
Myers, Linda A.
;
Short, Justin C.
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
2
,
pp. 101-118
Persistent link: https://www.econbiz.de/10014576969
Saved in:
2
An examination of the terminal year in an auditor-client relationship
Aier, Jagadison K.
;
Jones, Keith L.
;
Schroeder, Joseph H.
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
2
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014576908
Saved in:
3
Informativeness of internal control weakness disclosure on acquirers’ M&A decisions
Chan, K. Hung
;
Mo, Phyllis Lai Lan
;
Yorke, Sally Mingle
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
2
,
pp. 83-100
Persistent link: https://www.econbiz.de/10014576968
Saved in:
4
Audit digitalization and its consequences on the audit expectation gap : a critical perspective
Fotoh, Lazarus Elad
;
Lorentzon, Johan Ingemar
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 43-69
Persistent link: https://www.econbiz.de/10014314677
Saved in:
5
The effects of internal controls on the audit completeness and reliability of earnings announcements
Draeger, Michelle A.
;
Lohwasser, Eric R.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
4
,
pp. 9-32
Persistent link: https://www.econbiz.de/10014446155
Saved in:
6
Investor perceptions of government deregulation : evidence from Section 404 of the Sarbanes-Oxley Act
Hoffmann, Benjamin W.
;
Campbell, John L.
;
Smith, Jason
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
2
,
pp. 57-81
Persistent link: https://www.econbiz.de/10012695049
Saved in:
7
Unexpected consequences : the effects on non-accelerated filers of an accelerated filing deadline and SOX Section 404
Dong, Bei
;
Tate, Stefanie L.
;
Xu, Le
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
3
,
pp. 87-112
Persistent link: https://www.econbiz.de/10012306155
Saved in:
8
The influence of audit committee expertise on firms' internal controls : evidence from mergers and acquisitions
Sterin, Mikhail
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
3
,
pp. 193-211
Persistent link: https://www.econbiz.de/10012306176
Saved in:
9
A new approach to estimating the relation between audit fees and financial misconduct
Chakrabarty, Bidisha
;
Duellman, Scott
;
Hyman, Michael A.
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 41-61
Persistent link: https://www.econbiz.de/10012297546
Saved in:
10
Internal control quality and investment efficiency
Lai, Shu-Miao
;
Liu, Chih-Liang
;
Chen, Sheng-syan
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 125-145
Persistent link: https://www.econbiz.de/10012297567
Saved in:
11
Memorial: Donald T. Nicolaisen : an internationalist SEC chief accountant : 1944-2019
Zeff, Stephen A.
;
Persson, Martin E.
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 185-191
Persistent link: https://www.econbiz.de/10012297584
Saved in:
12
Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.
;
Rama, Dasaratha V.
;
Raghunandan, K.
; …
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
4
,
pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
Saved in:
13
Auditor response to negative media coverage of client environmental, social, and governance practices
Burke, Jenna J.
;
Hoitash, Rani
;
Hoitash, Udi
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012258364
Saved in:
14
Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX
Ji, Xudong
;
Lu, Wei
;
Qu, Wen
;
Richardson, Vernon J.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
3
,
pp. 43-68
Persistent link: https://www.econbiz.de/10012258373
Saved in:
15
Process mining of event logs : a case study evaluating internal control effectiveness
Chiu, Tiffany
;
Jans, Mieke
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
3
,
pp. 141-156
Persistent link: https://www.econbiz.de/10012258401
Saved in:
16
IT does matter : the folly of ignoring IT material weakness
Kim, Gene
;
Richardson, Vernon J.
;
Watson, Marcia Weidenmeier
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
2
,
pp. 37-55
Persistent link: https://www.econbiz.de/10011906846
Saved in:
17
Shades of gray : internal control reporting by Chinese U.S.-listed firms
Baker, Raymond Reed
;
Biddle, Gary C.
;
Lowry, Michelle René
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
4
,
pp. 1-30
Persistent link: https://www.econbiz.de/10011979035
Saved in:
18
The spillover of SOX on earnings quality in non-U.S. jurisdictions
Dutillieux, Wouter
;
Francis, Jere R.
;
Willekens, Marleen
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
1
,
pp. 23-39
Persistent link: https://www.econbiz.de/10011458084
Saved in:
19
Real earnings management before and after reporting SOX 404 material weaknesses
Järvinen, Tuukka
;
Myllymäki, Emma-Riikka
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
1
,
pp. 119-141
Persistent link: https://www.econbiz.de/10011458118
Saved in:
20
The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments
Bhattacharjee, Sudip
;
Maletta, Mario J.
;
Moreno, Kimberly K.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
2
,
pp. 225-238
Persistent link: https://www.econbiz.de/10011508330
Saved in:
21
The quality of internal control over financial reporting in family firms
Bardhan, Indranil R.
;
Lin, Shu
;
Wu, Shu-Ling
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 41-60
Persistent link: https://www.econbiz.de/10010515270
Saved in:
22
Internal control deficiencies in tax reporting : a detailed view
Graham, Lynford
;
Bedard, Jean C.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 917-942
Persistent link: https://www.econbiz.de/10011428927
Saved in:
23
US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.
;
Raman, Krishnamurthy K.
;
Xu, Hongkang
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
Saved in:
24
Internal control quality and credit default swap spreads
Tang, Dragon Yongjun
;
Tian, Feng
;
Yan, Hong
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 603-629
Persistent link: https://www.econbiz.de/10011374528
Saved in:
25
Accelerated filing deadlines, internal controls, and financial statement quality : the case of originating misstatements
Boland, Colleen M.
;
Bronson, Scott N.
;
Hogan, Chris E.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 551-575
Persistent link: https://www.econbiz.de/10011374537
Saved in:
26
The effect of auditing standard No. 5 on audit report lags
Mitra, Santanu
;
Song, Hakjoon
;
Yang, Joon Sun
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 507-527
Persistent link: https://www.econbiz.de/10011374542
Saved in:
27
A former PCAOB board member looks to the past … and to the future
Gradison, Bill
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
4
,
pp. 931-935
Persistent link: https://www.econbiz.de/10010472915
Saved in:
28
A decade after Sarbanes-Oxley : the need for ongoing vigilance, monitoring, and research
Franzel, Jeanette M.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
4
,
pp. 917-930
Persistent link: https://www.econbiz.de/10010472918
Saved in:
29
Meeting-or-beating, earnings management, and investor sensitivity after the scandals
Byun, Sanghyuk
;
Roland-Luttecke, Kristin
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
4
,
pp. 847-867
Persistent link: https://www.econbiz.de/10010472924
Saved in:
30
Enhancing the auditor's report : to what extent is there support for the iaasb's proposed changes?
Simnett, Roger
;
Huggins, Anna
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
4
,
pp. 719-747
Persistent link: https://www.econbiz.de/10010472932
Saved in:
31
SOX after ten years : a multidisciplinary review
Coates, John C.
;
Srinivasan, Suraj
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
3
,
pp. 627-671
Persistent link: https://www.econbiz.de/10010424890
Saved in:
32
Sarbanes-Oxley and public reporting on internal control : hasty reaction or delayed action?
Gupta, Parveen P.
;
Weirich, Thomas R.
;
Turner, Lynn E
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 371-408
Persistent link: https://www.econbiz.de/10009766858
Saved in:
33
Capital structure, earnings management, and Sarbanes-Oxley : evidence from Canadian and US Firms
Carter, Kelly E.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 301-318
Persistent link: https://www.econbiz.de/10009766914
Saved in:
34
An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting
Gramling, Audrey A.
;
O'Donnell, Edward F.
;
Vandervelde, …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 249-269
Persistent link: https://www.econbiz.de/10009766920
Saved in:
35
Integrating information technology into accounting research and practice
Geerts, Guido L.
;
Graham, Lynford E.
;
Mauldin, Elaine G.
; …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 815-840
Persistent link: https://www.econbiz.de/10010244056
Saved in:
36
Reflections on a decade of SOX 404(b) audit production and alternatives
Kinney, William R.
;
Martin, Roger Dean
;
Shepardson, Marcy L.
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 799-813
Persistent link: https://www.econbiz.de/10010244057
Saved in:
37
PCAOB audit regulation a decade after SOX : where it stands and what the future holds
Palmrose, Zoe-Vonna
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 775-798
Persistent link: https://www.econbiz.de/10010244058
Saved in:
38
The impact of PCAOB Auditing Standard No. 5 on audit fees and audit quality
Wang, Dechun
;
Zhou, Jian
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
3
,
pp. 493-511
Persistent link: https://www.econbiz.de/10009661416
Saved in:
39
Evidence on the association between financial restatements and auditor resignations
Huang, Ying
;
Scholz, Susan
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
3
,
pp. 439-464
Persistent link: https://www.econbiz.de/10009661427
Saved in:
40
Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.
;
Liang, Lihong
;
Zhu, Zinan
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
2
,
pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
Saved in:
41
Audit fees after remediation of internal control weaknesses
Munsif, Vishal
;
Raghunandan, K.
;
Rama, Dasaratha V.
; …
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
1
,
pp. 87-105
Persistent link: https://www.econbiz.de/10009011763
Saved in:
42
Auditor realignments accompanying implementation of SOX 404 ICFR reporting requirements
Ettredge, Michael L.
;
Heintz, James
;
Li, Chan
;
Scholz, Susan
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
1
,
pp. 17-39
Persistent link: https://www.econbiz.de/10009011769
Saved in:
43
CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management
Krishnan, Gopal V.
;
Raman, Krishnamurthy K.
;
Yang, Ke
; …
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
3
,
pp. 537-557
Persistent link: https://www.econbiz.de/10009380974
Saved in:
44
Was the Sarbanes-Oxley Act good news for corporate bondholders?
DeFond, Mark L.
;
Hung, Mingyi
;
Carr, Emre
;
Zhang, Jieying
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
3
,
pp. 465-485
Persistent link: https://www.econbiz.de/10009380977
Saved in:
45
Serving two masters : the association between audit committee internal audit oversight and internal audit activities
Abbott, Lawrence J.
;
Parker, Susan
;
Peters, Gary F.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10003976418
Saved in:
46
A risk model to opine on internal control
Akresh, Abraham D.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 65-78
Persistent link: https://www.econbiz.de/10003976459
Saved in:
47
Recent trends in audit report and earnings announcement lags
Krishnan, Jayanthi
;
Yang, Joon S.
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
3
,
pp. 265-288
Persistent link: https://www.econbiz.de/10003897661
Saved in:
48
Adverse section 404 opinions and shareholder dissatisfaction toward auditors
Hermanson, Dana R.
;
Krishnan, Jagan
;
Ye, Zhongxia Shelly
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
4
,
pp. 391-409
Persistent link: https://www.econbiz.de/10003944584
Saved in:
49
Audit standard setting and inspection for US public companies : a critical assessment and recommendations for fundamental change
Glover, Steven M.
;
Prawitt, Douglas F.
;
Taylor, Mark H.
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
2
,
pp. 221-237
Persistent link: https://www.econbiz.de/10003857435
Saved in:
50
Adoption of Sarbanes-Oxley measures by nonprofit organizations : an empirical study
Iyer, Venkataraman M.
;
Watkins, Ann L.
- In:
Accounting horizons : a quarterly publication of the …
22
(
2008
)
3
,
pp. 255-277
Persistent link: https://www.econbiz.de/10003763245
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->