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Client risk management : a pecking order analysis of auditor response to upward earnings management risk

Krishnan, Gopal; Sun, Lili; Wang, Qian; Yang, Rong - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 147-169

Persistent link: https://www.econbiz.de/10009751175

The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements

Li, Chan; Raman, K. K.; Sun, Lili; Yang, Rong - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 981-1009

Persistent link: https://www.econbiz.de/10012233107

Restating Internal Control Reports following Financial Statement Restatements : Determinants and Consequences

Feng, Mei; Li, Chan; Raghunandan, Kannan; Sun, Lili - 2021

After restating their financial statements, companies may voluntarily restate their previously issued internal control (IC) reports for the financial statement (FS) misstatement periods, changing them from “effective” to “ineffective.” This paper examines the determinants and...

Persistent link: https://www.econbiz.de/10013214050

Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions

Li, Chan; Sun, Lili; Ettredge, Michael L. - In: Journal of accounting & economics 50 (2010) 1, pp. 93-110

Persistent link: https://www.econbiz.de/10008933225

Management guidance pre- and post-restatement

Gordon, Elizabeth A.; Henry, Elaine; Li, Xudong; Sun, Lili - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 867-892

Persistent link: https://www.econbiz.de/10010479059

An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment

Mock, Theodore J.; Sun, Lili; Srivastava, Rajendra P.; … - In: International journal of accounting information systems 10 (2009) 1, pp. 65-78

Persistent link: https://www.econbiz.de/10003847619

The SOX 404 internal control audit : key regulatory events

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Research in accounting regulation 27 (2015) 2, pp. 160-164

Persistent link: https://www.econbiz.de/10011438690

Insider sales and the effectiveness of clawback adoptions in mitigating fraud risk

Fung, Simon Yu Kit; Raman, Krishnamurthy K.; Sun, Lili; … - In: Journal of accounting and public policy 34 (2015) 4, pp. 417-436

Persistent link: https://www.econbiz.de/10011382205

Effects of SOX 404(b) implementation on audit fees by SEC filer size category

Ettredge, Michael L.; Sherwood, Matthew G.; Sun, Lili - In: Journal of accounting and public policy 37 (2018) 1, pp. 21-38

Persistent link: https://www.econbiz.de/10011871242

The effect of ambiguity in an auditing standard on auditor independence : vidence from nonaudit fees and SOX 404 opinions

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Journal of contemporary accounting & economics 13 (2017) 1, pp. 37-51

Persistent link: https://www.econbiz.de/10011737090