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Material weaknesses in tax-related internal controls and last chance earnings management

Gleason, Cristi A.; Pincus, Morton; Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 39 (2017) 1, pp. 25-44

Persistent link: https://www.econbiz.de/10011881120

Enhancing and Updating Cohen, Dey, and Lys’s (2008) Methodological Framework to Re-Examine the Relation between Accrual-Based and Real Earnings Management After SOX

Pincus, Morton; Wu, Shijia - 2022

We respond to and rebut a number of comments in Daniel Cohen and Thomas Lys’s commentary (2022, this issue) (hereinafter CL) on our paper (Pincus, Wu, and Hwang, 2022, this issue), which re-examines and extends the research in Cohen, Dey, and Lys (2008) (hereinafter CDL). Specifically, we...

Persistent link: https://www.econbiz.de/10013406097

Enhancing and updating Cohen, Dey, and Lys's (2008) methodological framework to re-examine the relation between accrual-based and real earnings management after SOX

Pincus, Morton; Wu, Shijia - In: Journal of financial reporting : a publication of the … 8 (2023) 1, pp. 3-10

Persistent link: https://www.econbiz.de/10014318179

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Gleason, Cristi A.; Pincus, Morton; Rego, Sonja Olhoft - 2016

We investigate consequences of tax-related material weaknesses in firms’ internal controls over financial reporting. We hypothesize that the presence of internal control material weaknesses (i.e., ICMWs) over the tax function makes earnings management through the income tax accrual (Dhaliwal...

Persistent link: https://www.econbiz.de/10014200735

The consequences of information technology control weaknesses on management information systems : the case of Sarbanes-Oxley internal control reports

Li, Chan; Peters, Gary F.; Richardson, Vernon J.; … - In: Management information systems : mis quarterly 36 (2012) 1, pp. 179-203

Persistent link: https://www.econbiz.de/10009509645

Integrating information technology into accounting research and practice

Geerts, Guido L.; Graham, Lynford E.; Mauldin, Elaine G.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 815-840

Persistent link: https://www.econbiz.de/10010244056

The effect of auditor IT expertise on internal controls

Haislip, Jacob Z.; Peters, Gary F.; Richardson, Vernon J. - In: International journal of accounting information systems 20 (2016), pp. 1-15

Persistent link: https://www.econbiz.de/10011480646

Repairing organizational legitimacy following information technology (IT) material weaknesses : executive turnover, IT expertise, and IT system upgrades

Haislip, Jacob Z.; Masli, Adi; Richardson, Vernon J.; … - In: The journal of information systems : JIS ; a semiannual … 30 (2016) 1, pp. 41-70

Persistent link: https://www.econbiz.de/10011496868

IT does matter : the folly of ignoring IT material weakness

Kim, Gene; Richardson, Vernon J.; Watson, Marcia Weidenmeier - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 37-55

Persistent link: https://www.econbiz.de/10011906846

Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX

Ji, Xudong; Lu, Wei; Qu, Wen; Richardson, Vernon J. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 43-68

Persistent link: https://www.econbiz.de/10012258373