Showing 1 - 10 of 12
Persistent link: https://www.econbiz.de/10011854565
We develop and test a model that links internal control over financial reporting (ICOFR) disclosures to users' confidence in the standard audit report (SAR) on the financial statements. The model suggests that users' confidence in the SAR is determined by the consistency of the message conveyed...
Persistent link: https://www.econbiz.de/10013116097
We examine the joint effects of the reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) described in the adverse report on internal controls on equity analysts' evaluation of the reliability of a company's future...
Persistent link: https://www.econbiz.de/10013110033
Persistent link: https://www.econbiz.de/10003726421
Congress passed the Sarbanes Oxley Act to restore investor confidence, which had been deflated by massive business and audit failures, epitomized by the demise of the Enron Corporation and Arthur Anderson LLP. The Act altered the roles and responsibilities of auditors, corporate officers, audit...
Persistent link: https://www.econbiz.de/10014054364
We synthesize the literature on auditors' evaluation of, and reporting on, internal control over financial reporting (ICOFR), as required by the Sarbanes-Oxley Act. The purpose of the synthesis is (1) to provide information on how and how well auditors perform the task, which serves as feedback...
Persistent link: https://www.econbiz.de/10013108174
Persistent link: https://www.econbiz.de/10009238024
Persistent link: https://www.econbiz.de/10009563755
Persistent link: https://www.econbiz.de/10009731393
Persistent link: https://www.econbiz.de/10011685601