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Unmasking the fraud at Toshiba
Caplan, Dennis H,; Dutta, Saurav K.; Marcinko, David J. - In: Issues in accounting education 34 (2019) 3, pp. 41-57
Persistent link: https://www.econbiz.de/10012124565
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Are material weaknesses in internal controls associated with poor M&A decisions? : evidence from goodwill impairment
Caplan, Dennis H.; Dutta, Saurav K.; Liu, Alfred Zhu - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 49-74
Persistent link: https://www.econbiz.de/10011975648
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Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment
Caplan, Dennis - 2017
This paper examines the effect of the quality of a firm's internal control over financial reporting (ICFR) on the quality of corporate M&A decisions. We use material weaknesses in internal control (ICMWs) from SOX 404 audits as a proxy for the quality of a firm's ICFR, and use future goodwill...
Persistent link: https://www.econbiz.de/10012962877