Similar Search Results

How do audit seniors respond to heightened fraud risk?

Hammersley, Jacqueline S.; Johnstone, Karla M.; Kadous, … - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 81-101

Persistent link: https://www.econbiz.de/10009301881

The failure to remediate previously disclosed material weaknesses in internal controls

Hammersley, Jacqueline S.; Myers, Linda A.; Zhou, Jian - In: Auditing : a journal of practice & theory 31 (2012) 2, pp. 73-111

Persistent link: https://www.econbiz.de/10009563703

Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002

Hammersley, Jacqueline S.; Myers, Linda A.; … - In: Review of accounting studies 13 (2008) 1, pp. 141-165

Persistent link: https://www.econbiz.de/10003704499

The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

Hammersley, Jacqueline S.; Myers, Linda A.; Zhou, Jian - 2012

In this paper, we study a sample of companies that fail to remediate previously-disclosed material weaknesses (MWs) in their internal control systems and thus disclose the same MWs in two consecutive annual reports. Their failure to remediate is surprising given that regulators, credit rating...

Persistent link: https://www.econbiz.de/10014211375