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Discussion of do control effectiveness disclosures require SOX 404(b) internal control audits?

McVay, Sarah - In: Journal of accounting research 49 (2011) 2, pp. 449-456

Persistent link: https://www.econbiz.de/10009126087

Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

Determinants of weaknesses in internal control over financial reporting

Doyle, Jeffrey; Ge, Weili; McVay, Sarah - In: Journal of accounting & economics 44 (2007) 1/2, pp. 193-223

Persistent link: https://www.econbiz.de/10003541630

Leone, Andrew J. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 224-237

Persistent link: https://www.econbiz.de/10003541645

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures

Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384

Persistent link: https://www.econbiz.de/10011730321

The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

Ge, Weili; McVay, Sarah E. - 2006

This paper focuses on a sample of 261 companies that have disclosed at least one material weakness in internal control in their SEC filings after the effective date of the Sarbanes-Oxley Act of 2002. Based on the descriptive material weakness disclosures provided by management, we find that poor...

Persistent link: https://www.econbiz.de/10014064851