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Discussion of do control effectiveness disclosures require SOX 404(b) internal control audits?
McVay, Sarah - In: Journal of accounting research 49 (2011) 2, pp. 449-456
Persistent link: https://www.econbiz.de/10009126087
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Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies
Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192
Persistent link: https://www.econbiz.de/10010425025
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Determinants of weaknesses in internal control over financial reporting
Doyle, Jeffrey; Ge, Weili; McVay, Sarah - In: Journal of accounting & economics 44 (2007) 1/2, pp. 193-223
Persistent link: https://www.econbiz.de/10003541630
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Factors related to internal control disclosure : a discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)
Leone, Andrew J. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 224-237
Persistent link: https://www.econbiz.de/10003541645
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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures
Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384
Persistent link: https://www.econbiz.de/10011730321