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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

The SOX 404 internal control audit : key regulatory events

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Research in accounting regulation 27 (2015) 2, pp. 160-164

Persistent link: https://www.econbiz.de/10011438690

Insider sales and the effectiveness of clawback adoptions in mitigating fraud risk

Fung, Simon Yu Kit; Raman, Krishnamurthy K.; Sun, Lili; … - In: Journal of accounting and public policy 34 (2015) 4, pp. 417-436

Persistent link: https://www.econbiz.de/10011382205

The effect of ambiguity in an auditing standard on auditor independence : vidence from nonaudit fees and SOX 404 opinions

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Journal of contemporary accounting & economics 13 (2017) 1, pp. 37-51

Persistent link: https://www.econbiz.de/10011737090

The SOX 404 Internal Control Audit : Key Regulatory Events

Li, Chan - 2016

Section 404b of the 2002 Sarbanes Oxley Act (SOX) requires auditors to attest to the effectiveness of a client's internal control over financial reporting (ICFR). In this paper, we provide an overview of key regulatory events in the implementation of the 404 internal control audit. We discuss...

Persistent link: https://www.econbiz.de/10012982576

Client corruption culture and audit quality : the conditioning effect of the competitive position of the incumbent auditor

Fung, Simon; Pham Tuan Viet; Raman, Krishnamurthy K. - In: Review of quantitative finance and accounting 59 (2022) 3, pp. 1133-1171

Persistent link: https://www.econbiz.de/10013459359

CFO/CEO-Board Social Ties, Sarbanes Oxley, and Earnings Management

Krishnan, Gopal V. - 2011

Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO/CEO-board social ties and earnings management over the 2000-2007 time period. Our results...

Persistent link: https://www.econbiz.de/10013123423

Corporate ownership characteristics and timeliness of remediation of internal control weaknesses

Mitra, Santanu; Hossain, Mahmud; Marks, Barry R. - In: Managerial auditing journal 27 (2012) 9, pp. 846-877

Persistent link: https://www.econbiz.de/10009664957

The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements

Li, Chan; Raman, K. K.; Sun, Lili; Yang, Rong - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 981-1009

Persistent link: https://www.econbiz.de/10012233107

The Effect of Ambiguity in an Auditing Standard on Auditor Independence : Evidence from Nonaudit Fees and SOX 404 Opinions

Li, Chan - 2017

We examine the relation between nonaudit fees and SOX 404 opinions on the effectiveness of a client's internal control over financial reporting. We find a negative association between nonaudit fees and the auditor's propensity to issue an adverse SOX 404 opinion during 2004-2006 (when AS2 was...

Persistent link: https://www.econbiz.de/10012961841