Internal control through the lens of institutional work: a systematic literature review
O Henk - Journal of Management Control, 2020 - Springer
Despite the growing interest in research on the topic of internal control, there is confusion
about the concept in both theory and practice. This study addresses this lack of clarity by …
about the concept in both theory and practice. This study addresses this lack of clarity by …
How effective is internal control reporting under SOX 404? Determinants of the (non‐) disclosure of existing material weaknesses
We study determinants of internal control reporting decisions under Section 404 of the
Sarbanes‐Oxley Act (SOX 404) using a sample of restating firms whose original …
Sarbanes‐Oxley Act (SOX 404) using a sample of restating firms whose original …
Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading
This paper examines the association between ineffective internal control over financial
reporting and the profitability of insider trading. We predict and find that the profitability of …
reporting and the profitability of insider trading. We predict and find that the profitability of …
Economic incentives for voluntary reporting on internal risk management and control systems
R Deumes, WR Knechel - Auditing: A journal of practice & …, 2008 - publications.aaahq.org
This paper investigates managers' economic incentives for voluntary reporting on risk
management and internal control using a sample of publicly traded firms in The Netherlands …
management and internal control using a sample of publicly traded firms in The Netherlands …
The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
While firm-initiated compensation recovery (or clawback) provisions are gaining popularity
and the recently enacted Dodd-Frank Act seeks to make the clawback of erroneously …
and the recently enacted Dodd-Frank Act seeks to make the clawback of erroneously …
[图书][B] Managing organizational culture for effective internal control: From practice to theory
JA Pfister - 2009 - books.google.com
In times of economic and financial crises, the content of this book rings true. Drawing from
interviews with executives, senior managers and/or auditors from renowned companies …
interviews with executives, senior managers and/or auditors from renowned companies …
Detection and severity classifications of Sarbanes-Oxley Section 404 internal control deficiencies
JC Bedard, L Graham - The Accounting Review, 2011 - publications.aaahq.org
We examine detection and severity classification of internal control deficiencies (ICD)
identified under Section 404 of the Sarbanes-Oxley Act of 2002. While the cost/benefit …
identified under Section 404 of the Sarbanes-Oxley Act of 2002. While the cost/benefit …
On the economics of mandatory audit partner rotation and tenure: Evidence from PCAOB data
We analyze the effects of partner tenure and mandatory rotation on audit quality, pricing, and
production for a large cross-section of US public firms during 2008–2014. On average, we …
production for a large cross-section of US public firms during 2008–2014. On average, we …
Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses
We examine various penalties that could serve as enforcement mechanisms for Sarbanes-
Oxley (SOX) Section 404. We focus on firms with restatements, some of which had …
Oxley (SOX) Section 404. We focus on firms with restatements, some of which had …