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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

Measuring producitivity growth, technical progress, and efficiency changes of CPA firms proir to, and following the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-economic planning sciences : the international … 43 (2009) 4, pp. 221-228

Persistent link: https://www.econbiz.de/10003893723

Effect of the Sarbanes-Oxley act on CEOs' stock ownership and pay-performance sensitivity

Chang, Hsihui; Choy, Hiu Lam; Wan, Kam-ming - In: Review of quantitative finance and accounting 38 (2012) 2, pp. 177-207

Persistent link: https://www.econbiz.de/10009532223

An empirical study of returns to scale of CPA firms in the post SOX era

Chang, Hsihui; Choy, Hiu Lam; Hwang, Iny - 2015

Persistent link: https://www.econbiz.de/10011283650

Sarbanes-Oxley Act, perceived earnings quality and cost of capital

Chang, Hsihui; Fernando, Guy D.; Liao, Woody - In: Review of accounting & finance 8 (2009) 3, pp. 216-231

Persistent link: https://www.econbiz.de/10003883606

Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Omega : the international journal of management science 37 (2009) 5, pp. 951-960

Persistent link: https://www.econbiz.de/10003861892

The Sarbanes-Oxley Act and the production efficiency of public accounting firms

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; Lin, … - In: New frontiers in enterprise risk management, (pp. 145-161). 2008

Persistent link: https://www.econbiz.de/10003709353