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The role of the internal audit function in the disclosure of material weaknesses

Lin, Shu; Pizzini, Mina; Vargus, Mark; Bardhan, Indranil R. - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 287-323

Persistent link: https://www.econbiz.de/10008901131

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

The effect of audit committee financial expertise on earnings management tactics in the post-SOX era

Xia, Hui; Lin, Shu; Li, Shuo; Bardhan, Indranil R. - In: Advances in accounting : a research annual 64 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015060924

The Role of the Internal Audit Function in the Disclosure of Material Weaknesses

Lin, Shu - 2010

This study investigates the role that a firm's internal audit function (IAF) plays in the disclosure of material weaknesses reported under Section 404 of the Sarbanes-Oxley Act of 2002 (U.S. Congress 2002). Using data from 214 firms, we examine the relation between material weakness (MW)...

Persistent link: https://www.econbiz.de/10013144655