2007 December
Abstract
|
The Effect of the Sarbanes-Oxley Act (Section 404)
Peter Iliev
(Brown University - Department of Economics)
|
2007 December
Abstract
|
The Discovery and Disclosure of Material Weaknesses Under SOX Section 302: The Role of Company and Auditor Characteristics and Incentives
Nate M Stephens
(The University of Arizona)
|
2007 December
Abstract
|
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
Aloke Ghosh
(City University of New York (CUNY) - Baruch College)
Robert J Pawlewicz
(American Institute of Certified Public Accountants (AICPA))
|
2007 November
Abstract
|
Do Cross-Listed Firms Provide the Same Quality Disclosure as U.S. Firms? Evidence from the Internal Control Deficiency Disclosure Under Section 302 of the Sarbanes-Oxley Act
Guojin Gong
(Penn State University - Smeal College of Business)
Bin Ke
(Pennsylvania State University)
Yong Yu
(University of Texas at Austin)
|
2007 October
Abstract
|
Regulatory Monitoring Under the Sarbanes-Oxley Act
Cindy R Alexander
(U.S. Securities and Exchange Commission (SEC))
Kathleen Weiss Hanley
(U.S. Securities and Exchange Commission (SEC))
|
2007 October
Abstract
|
The Effects of Internal Control Quality, CFO Characteristics, and Board of Director Strength on CFO Annual Compensation
Udi Hoitash
(Rutgers, The State University of New Jersey - Graduate School - Newark)
Rani Hoitash
(Bentley College - Department of Accountancy)
Karla M Johnstone
(University of Wisconsin - Madison - Department of Accounting and Information Systems)
|
2007 September
Abstract
|
Financial Executive Quality, Financial Executive Turnover, and Adverse SOX 404 Opinions
Chan Li
(University of Kansas - School of Business)
Lili Sun
(Rutgers University at Newark)
Michael Ettredge
(University of Kansas - School of Business)
|
2007 September
Abstract
|
The Effect of the Sarbanes-Oxley Act of 2002 on the Relation between the Strength of Corporate Governance and Auditor-Client Alignments
Cory A Cassell
(Texas A&M University - Department of Accounting)
Gary A Giroux
(Texas A&M University - Department of Accounting)
Linda A Myers
(Texas A&M University - Department of Accounting)
Thomas C Omer
(Texas A&M University - Department of Accounting)
|
2007 August
Abstract
|
Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation
Damon M Fleming
(San Diego State University - Accountancy)
Robin N Romanus
(Texas Tech University)
|
2007 August
Abstract
|
Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions
Katherine Gunny
(University of Colorado at Boulder - Department of Accounting)
Gopal V Krishnan
(George Mason University - Accounting Programs)
Tracey Chunqi Zhang
(Singapore Management University - School of Accountancy)
|
2007 August
Abstract
|
Audit Office Size, Audit Quality and Audit Pricing
Jong-Hag Choi
(Seoul National University - College of Business Administration)
Chansog (Francis) Kim
(City University of Hong Kong - Faculty of Business)
Jeong-Bon Kim V
(Hong Kong Polytechnic University - School of Accounting and Finance)
Yoonseok Zang
(Singapore Management University)
|
2007 July
Abstract
|
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
Hollis Ashbaugh Skaife
(University of Wisconsin, Madison - Department of Accounting and Information Systems)
Daniel W Collins
(University of Iowa - Department of Accounting)
William R Kinney Jr
(University of Texas at Austin - Department of Accounting)
Ryan Lafond
(Algert Coldiron Investors, LLC; Massachusetts Institute of Technology (MIT) - Sloan School of Management)
|
2007 June
Abstract
|
PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
Dana R. Hermanson
(Kennesaw State University)
Richard W. Houston
(The University of Alabama)
John C. Rice
(Treasury Analyst with The Kroger Company)
|
2007 June
Abstract
|
Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization
Chee Yeow Lim
(Nanyang Technological University (NTU) - Division of Accounting)
Hun-Tong Tan
(Nanyang Technological University (NTU) - Division of Accounting)
|
2007 May
Abstract
|
Executive Compensation, Monitoring Mechanisms, and the Effectiveness of Internal Control Systems
Theresa F Henry
(Seton Hall University - W. Paul Stillman School of Business)
John J Snow
(City University of New York - Stan Ross Department of Accountancy)
Renee E Weiss
(University of St. Thomas)
|
2007 April
Article
|
Internal Control Weaknesses and Client Risk
Randal Elder
(Syracuse University)
Yan Zhang
(SUNY at Binghamton)
Jian Zhou
(SUNY at Binghamton)
Nan Zhou
(SUNY at Binghamton)
|
2007 April
Abstract
|
Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act
Joseph Canada
(University of Central Florida - Dixon School of Accounting)
J Randel Kuhn Jr
(University of Central Florida - College of Business Administration)
Steve G Sutton
(University of Central Florida - College of Business Administration)
|
2007 April
Abstract
|
The Geography of U.S. Auditors: Information Asymmetry, Verification Costs, and Information Quality
Kevan L Jensen
(University of Oklahoma - John T. Steed School of Accounting)
Jin-Mo Kim
(University of Missouri - Kansas City - Henry W. Bloch School of Business and Public Administration)
Han Yi
(University of Oklahoma)
|
2007 March
Abstract
|
Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World
Jean C Bedard
(Bentley College - Department of Accountancy)
Rani Hoitash
(Suffolk University - Sawyer School of Management)
Udi Hoitash
(Rutgers, The State University of New Jersey - Accounting & Information Systems)
|
2007 March
Abstract
|
Auditor Locality, Audit Quality and Audit Pricing
Jong-Hag Choi
(Seoul National University - College of Business Administration)
Jeong-Bon Kim V
(Hong Kong Polytechnic University - School of Accounting and Finance)
Aini Qiu
(Citigroup, Inc. - Citigroup Japan Inc.)
Yoonseok Zang
(Singapore Management University)
|
2007 February
Abstract
|
Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?
Mark L Defond
(University of Southern California - Leventhal School of Accounting)
Mingyi Hung
(University of Southern California - Leventhal School of Accounting)
Emre Karaoglu
(University of Southern California - Leventhal School of Accounting)
Jieying Zhang
(University of Southern California - Marshall School of Businessv)
|
2007 February
Abstract
|
Auditor Independence and Earnings Quality: Evidence for Market Discipline Vs. Sarbanes-Oxley Proscriptions
James R Brown
(Montana State University)
Dino Falaschetti
(Montana State University ; Florida State University College of Law)
Michael J Orlando
|
2007 February
Abstract
|
Do Changes in Audit Delay Affect Earnings Quality?
Tamara A Lambert
(Drexel University)
Joseph F Brazel
(North Carolina State University - Department of Accounting)
Keith L Jones
(George Mason University)
|
2007 January
Abstract
|
CFO Turnover Following Adverse Sox 404 Opinions
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Kansas - School of Business)
Lili Sun
(Rutgers University at Newark)
|
2007 January
Abstract
|
Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act
Jrani Hoitash
(Suffolk University - Sawyer School of Management)
Udi Hoitash
(Rutgers, The State University of New Jersey - Graduate School - Newark)
Jean C Bedard
(Bentley College - Department of Accountancy)
|
2007 January
Abstract
|
Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era
Michael Ettredge
(University of Kansas - School of Business)
Chan Li
(University of Kansas - School of Business)
Susan Scholz
(University of Kansas - School of Business)
|
Company