Journal articles on the topic 'Internal control material weakness'
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Gramling, Audrey, and Arnold Schneider. "Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations." Managerial Auditing Journal 33, no. 3 (March 5, 2018): 318–35. http://dx.doi.org/10.1108/maj-07-2017-1606.
Full textGe, Weili, and Sarah McVay. "The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act." Accounting Horizons 19, no. 3 (September 1, 2005): 137–58. http://dx.doi.org/10.2308/acch.2005.19.3.137.
Full textDoyle, Jeffrey T., Weili Ge, and Sarah McVay. "Accruals Quality and Internal Control over Financial Reporting." Accounting Review 82, no. 5 (October 1, 2007): 1141–70. http://dx.doi.org/10.2308/accr.2007.82.5.1141.
Full textBolton, Brian, Qin Lian, Kathleen Rupley, and Jing Zhao. "Industry contagion effects of internal control material weakness disclosures." Advances in Accounting 34 (September 2016): 27–40. http://dx.doi.org/10.1016/j.adiac.2016.07.004.
Full textGramling, Audrey A., Edward F. O'Donnell, and Scott D. Vandervelde. "An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting." Accounting Horizons 27, no. 2 (January 1, 2013): 249–69. http://dx.doi.org/10.2308/acch-50410.
Full textvan Ravenstein, Judith, Georgios Georgakopoulos, Petros Kalantonis, and Panagiotis Kaldis. "Does Audit Quality Influence the Relation between Earnings Management and Internal Control Weakness in the Post –SOX Period." International Journal of Sustainable Economies Management 2, no. 2 (April 2013): 70–100. http://dx.doi.org/10.4018/ijsem.2013040105.
Full textLai, Shu-Miao, Chih-Liang Liu, and Sheng-Syan Chen. "Internal Control Quality and Investment Efficiency." Accounting Horizons 34, no. 2 (January 14, 2020): 125–45. http://dx.doi.org/10.2308/horizons-12-148.
Full textHong, Siwoon, and Jong Eun Lee. "Internal Control Weakness and Stock Price Crash Risk." Journal of Applied Business Research (JABR) 31, no. 4 (July 9, 2015): 1289. http://dx.doi.org/10.19030/jabr.v31i4.9302.
Full textXu, Li, and Alex P. Tang. "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation." Review of Quantitative Finance and Accounting 39, no. 1 (May 24, 2011): 27–53. http://dx.doi.org/10.1007/s11156-011-0243-2.
Full textHansen, Victoria J. "The Unintended Consequences of Internal Controls Reporting on Tax Decision Making." Journal of the American Taxation Association 42, no. 1 (August 1, 2019): 83–102. http://dx.doi.org/10.2308/atax-52514.
Full textRaghunandan, K., and Dasaratha V. Rama. "SOX Section 404 Material Weakness Disclosures and Audit Fees." AUDITING: A Journal of Practice & Theory 25, no. 1 (May 1, 2006): 99–114. http://dx.doi.org/10.2308/aud.2006.25.1.99.
Full textJaehong, Lee, Cho Eunjung, and Choi Hyunjung. "The Effect Of Internal Control Weakness On Investment Efficiency." Journal of Applied Business Research (JABR) 32, no. 3 (May 2, 2016): 649–62. http://dx.doi.org/10.19030/jabr.v32i3.9648.
Full textSalehi, Mahdi, and Fatemeh Ghasempour. "Material internal control weakness with intangible assets, capital structure and commercial risk." Management Research Review 44, no. 7 (February 1, 2021): 1059–82. http://dx.doi.org/10.1108/mrr-06-2020-0335.
Full textChung, Hyeesoo (Sally), Sudha Krishnan, John Lauck, and Jinyoung Wynn. "Market reactions to the internal control reporting presentation format: combined vs separate audit reports." Managerial Auditing Journal 36, no. 7 (August 17, 2021): 979–98. http://dx.doi.org/10.1108/maj-12-2020-2951.
Full textHermanson, Dana R., Jagan Krishnan, and Zhongxia (Shelly) Ye. "Adverse Section 404 Opinions and Shareholder Dissatisfaction toward Auditors." Accounting Horizons 23, no. 4 (December 1, 2009): 391–409. http://dx.doi.org/10.2308/acch.2009.23.4.391.
Full textLobo, Gerald, Chong Wang, Xiaoou Yu, and Yuping Zhao. "Material Weakness in Internal Controls and Stock Price Crash Risk." Journal of Accounting, Auditing & Finance 35, no. 1 (April 12, 2017): 106–38. http://dx.doi.org/10.1177/0148558x17696761.
Full textDhaliwal, Dan, Chris Hogan, Robert Trezevant, and Michael Wilkins. "Internal Control Disclosures, Monitoring, and the Cost of Debt." Accounting Review 86, no. 4 (April 1, 2011): 1131–56. http://dx.doi.org/10.2308/accr-10043.
Full textAsare, Stephen K., and Arnold M. Wright. "The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts' Evaluation of the Reliability of Future Financial Statements." AUDITING: A Journal of Practice & Theory 31, no. 2 (February 1, 2012): 1–17. http://dx.doi.org/10.2308/ajpt-10237.
Full textHeninger, William G., Eric N. Johnson, and John R. Kuhn. "The Association between IT Material Weaknesses and Earnings Management." Journal of Information Systems 32, no. 3 (August 1, 2017): 53–64. http://dx.doi.org/10.2308/isys-51884.
Full textSeymore, Megan, and Jesse C. Robertson. "Managers' Intentions to Share Knowledge to Internal Auditors: The Effects of Procedural Fairness and Internal Auditor Type." Journal of Management Accounting Research 32, no. 2 (September 1, 2019): 225–41. http://dx.doi.org/10.2308/jmar-52563.
Full textLee, Se Chul, and Young Woo Ko. "Disappearance of Material Weakness in Internal Control over Financial Reporting and Audit Fees." Korean Accounting Journal 29, no. 6 (December 31, 2020): 67–94. http://dx.doi.org/10.24056/kaj.2020.10.004.
Full textDe Simone, Lisa, Matthew S. Ege, and Bridget Stomberg. "Internal Control Quality: The Role of Auditor-Provided Tax Services." Accounting Review 90, no. 4 (October 1, 2014): 1469–96. http://dx.doi.org/10.2308/accr-50975.
Full textBauer, Tim D., Anthony C. Bucaro, and Cassandra Estep. "The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting." Accounting Review 95, no. 4 (October 13, 2019): 51–72. http://dx.doi.org/10.2308/accr-52610.
Full textGuragai, Binod, and Paul D. Hutchison. "Material weakness disclosures and restatements: value of external auditor attestation." Accounting Research Journal 32, no. 3 (September 27, 2019): 362–80. http://dx.doi.org/10.1108/arj-08-2017-0130.
Full textMalaescu, Irina, and Steve G. Sutton. "The Reliance of External Auditors on Internal Audit's Use of Continuous Audit." Journal of Information Systems 29, no. 1 (August 1, 2014): 95–114. http://dx.doi.org/10.2308/isys-50899.
Full textBeneish, Messod Daniel, Mary Brooke Billings, and Leslie D. Hodder. "Internal Control Weaknesses and Information Uncertainty." Accounting Review 83, no. 3 (May 1, 2008): 665–703. http://dx.doi.org/10.2308/accr.2008.83.3.665.
Full textHoitash, Rani, Udi Hoitash, and Karla M. Johnstone. "Internal Control Material Weaknesses and CFO Compensation*." Contemporary Accounting Research 29, no. 3 (December 19, 2011): 768–803. http://dx.doi.org/10.1111/j.1911-3846.2011.01122.x.
Full textEttredge, Michael L., Chan Li, and Lili Sun. "The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era." AUDITING: A Journal of Practice & Theory 25, no. 2 (November 1, 2006): 1–23. http://dx.doi.org/10.2308/aud.2006.25.2.1.
Full textJi, Amy E. "Internal Control Weakness and Managerial Myopia: Evidence from SOX Section 404 Disclosures." ACRN Journal of Finance and Risk Perspectives 8, no. 1 (2019): 71–83. http://dx.doi.org/10.35944/jofrp.2019.8.1.004.
Full textAkresh, Abraham D. "A Risk Model to Opine on Internal Control." Accounting Horizons 24, no. 1 (March 1, 2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.
Full textMunsif, Vishal, K. Raghunandan, and Dasaratha V. Rama. "Internal Control Reporting and Audit Report Lags: Further Evidence." AUDITING: A Journal of Practice & Theory 31, no. 3 (April 1, 2012): 203–18. http://dx.doi.org/10.2308/ajpt-50190.
Full textHolt, Travis P. "An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance." Behavioral Research in Accounting 31, no. 1 (September 1, 2018): 65–80. http://dx.doi.org/10.2308/bria-52276.
Full textCohen, Jeffrey R., Jennifer R. Joe, Jay C. Thibodeau, and Gregory M. Trompeter. "Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting." AUDITING: A Journal of Practice & Theory 39, no. 4 (August 11, 2020): 57–85. http://dx.doi.org/10.2308/ajpt-18-088.
Full textKeune, Marsha B., and Timothy M. Keune. "Do Managers Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control?" AUDITING: A Journal of Practice & Theory 37, no. 2 (May 1, 2018): 107–37. http://dx.doi.org/10.2308/ajpt-51782.
Full textLee, Se-Chul, and Young-Woo Ko. "The Change of Accruals Quality after Disclosure of Material Weakness in Internal Accounting Control System." Accounting Information Review 37, no. 2 (June 30, 2019): 93–113. http://dx.doi.org/10.29189/kaiaair.37.2.5.
Full textLin, Yi-Hung, Meghann A. Cefaratti, Chih-Chen Lee, and Hua-Wei Huang. "Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations." Journal of Forensic Accounting Research 3, no. 1 (December 1, 2018): A80—A104. http://dx.doi.org/10.2308/jfar-52296.
Full textLin, Shu, Mina Pizzini, Mark Vargus, and Indranil R. Bardhan. "The Role of the Internal Audit Function in the Disclosure of Material Weaknesses." Accounting Review 86, no. 1 (January 1, 2011): 287–323. http://dx.doi.org/10.2308/accr.00000016.
Full textIttonen, Kim. "Investor reactions to disclosures of material internal control weaknesses." Managerial Auditing Journal 25, no. 3 (March 23, 2010): 259–68. http://dx.doi.org/10.1108/02686901011026350.
Full textLee, Jong Eun. "Managerial Ability And The Effectiveness Of Internal Control Over Financial Reporting." Journal of Applied Business Research (JABR) 31, no. 5 (August 28, 2015): 1781. http://dx.doi.org/10.19030/jabr.v31i5.9391.
Full textDonelson, Dain C., Matthew S. Ege, and John M. McInnis. "Internal Control Weaknesses and Financial Reporting Fraud." AUDITING: A Journal of Practice & Theory 36, no. 3 (September 1, 2016): 45–69. http://dx.doi.org/10.2308/ajpt-51608.
Full textTang, Dragon Yongjun, Feng Tian, and Hong Yan. "Internal Control Quality and Credit Default Swap Spreads." Accounting Horizons 29, no. 3 (March 1, 2015): 603–29. http://dx.doi.org/10.2308/acch-51100.
Full textMunsif, Vishal, K. Raghunandan, Dasaratha V. Rama, and Meghna Singhvi. "Audit Fees after Remediation of Internal Control Weaknesses." Accounting Horizons 25, no. 1 (March 1, 2011): 87–105. http://dx.doi.org/10.2308/acch.2011.25.1.87.
Full textKanagaretnam, Kiridaran, Gerald J. Lobo, Chen Ma, and Jian Zhou. "National Culture and Internal Control Material Weaknesses Around the World." Journal of Accounting, Auditing & Finance 31, no. 1 (December 4, 2014): 28–50. http://dx.doi.org/10.1177/0148558x14560897.
Full textParker, Robert James, Mai Dao, Hua-Wei Huang, and Yun-Chia Yan. "Disclosing material weakness in internal controls: Does the gender of audit committee members matter?" Asia-Pacific Journal of Accounting & Economics 24, no. 3-4 (July 3, 2015): 407–20. http://dx.doi.org/10.1080/16081625.2015.1057190.
Full textMyllymäki, Emma-Riikka. "The Persistence in the Association between Section 404 Material Weaknesses and Financial Reporting Quality." AUDITING: A Journal of Practice & Theory 33, no. 1 (July 1, 2013): 93–116. http://dx.doi.org/10.2308/ajpt-50570.
Full textBentley-Goode, Kathleen A., Nathan J. Newton, and Anne M. Thompson. "Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality." AUDITING: A Journal of Practice & Theory 36, no. 4 (February 1, 2017): 49–69. http://dx.doi.org/10.2308/ajpt-51693.
Full textChan, Kam C., Barbara Farrell, and Picheng Lee. "Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act." AUDITING: A Journal of Practice & Theory 27, no. 2 (November 1, 2008): 161–79. http://dx.doi.org/10.2308/aud.2008.27.2.161.
Full textLiu, Wu-Po, and Hua-Wei Huang. "Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms." International Business Review 29, no. 5 (October 2020): 101712. http://dx.doi.org/10.1016/j.ibusrev.2020.101712.
Full textGleason, Cristi A., Morton Pincus, and Sonja Olhoft Rego. "Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management." Journal of the American Taxation Association 39, no. 1 (April 1, 2017): 25–44. http://dx.doi.org/10.2308/atax-51511.
Full textGhani, Erlane K., Mazni Zulkifli, and Rahayu Abdul Rahman. "Factors Influencing Material Weaknesses in Internal Control Over Financial Reporting in Malaysian Property Companies." Journal of Social Sciences Research, no. 52 (January 30, 2019): 559–68. http://dx.doi.org/10.32861/jssr.52.559.568.
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