Academic Citations

Do Shareholders Care about “Surprise” Internal Control Weakness Disclosures?

2023-08-18

Authors

Hambisa Belina; K. Raghunandan; Dasaratha V. Rama

Topics

Accounting + Oversight Audit + Compliance Audit Fees Audit Firm Events Audit Opinions Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures

2022-08-08

Authors

Luminita Enache; Paul A. Griffin; Rucsandra Moldovan

Topics

Audit + Compliance Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)

Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation

2022-04-04

Authors

Xinming Liu, Gerald J. Lobo, Hung-Chao Yu, Zhen Zheng

Topics

Audit + Compliance Director & Officer Changes Disclosure Controls (SOX 302)

Interim CFO Successions: A Governance Failure or Strategic Succession Planning?

2022-02-16

Authors

Jason Bangert, E. Scott Johnson, Linda A. Myers, Roy Schmardebeck

Topics

Director & Officer Changes Disclosure Controls (SOX 302) Financial Restatements

Evidence on the Impact of Internal Control over Financial Reporting on Audit Fees

2019-06-02

Authors

Mohamed Gaber (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Samy Garas (Department of Accounting, School of Business and Economics - The State University of New York (SUNY) at Plattsburgh) Edward J. Lusk (Department of Accounting, School of Business and Economics - State University of New York (SUNY) at Plattsburgh)

Topics

Audit Fees Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)

Styles of Regulators: Evidence from the SEC’s Comment Letters

2018-10-14

Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics

Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters

The Use and Characteristics of Component Auditors: Implications for U.S. Audits

2018-09-01

Authors

Jenna J. Burke (University of Colorado Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University)

Topics

Audit Fees Disclosure Controls (SOX 302) Financial Restatements Internal Controls (ICFR - SOX 404)

Essays on Foreign Firms Listed in the United States

2018-07-01

Authors

Lei (Ray) Zhang (Simon Fraser University)

Topics

Disclosure Controls (SOX 302) Financial Restatements SEC Comment Letters

Occurrence and Consequences of Surprise Internal Control Disclosures

2018-06-27

Authors

Hambisa Belina (Florida International University)

Topics

Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)

The Information Content of Disclosure Controls and Procedures Deficiencies

2018-02-01

Authors

Essam Elshafie (Northeastern Illinois University)

Topics

Disclosure Controls (SOX 302)