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The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation

Hwang, Seokyoun - 2017

This study examines the effect of internal control weaknesses (ICWs) on managers' choice of pension assumptions, using data disclosed under Sarbanes-Oxley Section 404 from 2004 to 2012. We hypothesize that firms with ICWs are better able to opportunistically set pension assumptions, such as the...

Persistent link: https://www.econbiz.de/10012970303

Corporate governance and earnings management in the pre- and post- Sarbanes-Oxley Act Regimes : evidence from implicated option backdating firms

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah; … - In: Journal of accounting, auditing & finance 26 (2011) 2, pp. 279-315

Persistent link: https://www.econbiz.de/10009012101

The impact of internal control weaknesses on pension assumptions manipulation

Hwang, Seokyoun; Sarath, Bharat - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 271-305

Persistent link: https://www.econbiz.de/10012504821

Auditor independence : the effect of auditors' quality control efforts and corporate governance

Hwang, Seokyoun; Sarath, Bharat; Han, Seung-youb - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013366828