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Persistent link: https://www.econbiz.de/10009891270
This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...
Persistent link: https://www.econbiz.de/10014047595
This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...
Persistent link: https://www.econbiz.de/10014050223
The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this study is to investigate the impact of weaknesses in IT related internal controls on the cost of a SOX...
Persistent link: https://www.econbiz.de/10013071243
Persistent link: https://www.econbiz.de/10003930313
Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...
Persistent link: https://www.econbiz.de/10014759132
Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...
Persistent link: https://www.econbiz.de/10005007804
Persistent link: https://www.econbiz.de/10008109111
Persistent link: https://www.econbiz.de/10009880599
Persistent link: https://www.econbiz.de/10009880704