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Volumn 25, Issue 1, 2006, Pages 99-114

SOX section 404 material weakness disclosures and audit fees

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33845791499     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2006.25.1.99     Document Type: Article
Times cited : (302)

References (27)
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    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , Issue.SPRING , pp. 1-18
    • Asare, S.1    Davidson, R.2
  • 4
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    • Factors associated with U.S. public companies' investment in internal auditing
    • Carcello, J., D. Hermanson, and K. Raghunandan. 2005. Factors associated with U.S. public companies' investment in internal auditing. Accounting Horizons (June): 65-80.
    • (2005) Accounting Horizons , Issue.JUNE , pp. 65-80
    • Carcello, J.1    Hermanson, D.2    Raghunandan, K.3
  • 6
    • 33749362293 scopus 로고    scopus 로고
    • Charles River Associates (CRA). Washington, B.C.: Charles River Associates
    • Charles River Associates (CRA). 2005. Sarbanes-Oxley Section 404 Costs and Remediation of Deficiencies. Washington, B.C.: Charles River Associates. Available at: http://www.sec.gov/spotlight/soxcomp/soxcomp-all-attach.pdf.
    • (2005) Sarbanes-oxley Section 404 Costs and Remediation of Deficiencies
  • 8
    • 33845752235 scopus 로고    scopus 로고
    • U.S. House of Representatives, Committee on Financial Services. Washington, D.C.: Government Printing Office
    • Donadson, W. 2005. Testimony: Concerning the Impact of the Sarbanes-Oxley Act. U.S. House of Representatives, Committee on Financial Services. Washington, D.C.: Government Printing Office.
    • (2005) Testimony: Concerning the Impact of the Sarbanes-oxley Act
    • Donadson, W.1
  • 9
    • 33845776370 scopus 로고    scopus 로고
    • Comments submitted to the SEC's roundtable on implementation of internal control reporting provisions
    • Ernst & Young
    • Ernst & Young. 2005. Comments submitted to the SEC's Roundtable on Implementation of Internal Control Reporting Provisions. Implementation of Sarbanes-Oxley Internal Controls Provisions. Available at: http://www.sec.gov/ spotlight/soxcomp/soxcomp-turley.pdf.
    • (2005) Implementation of Sarbanes-oxley Internal Controls Provisions
  • 10
    • 79957499258 scopus 로고    scopus 로고
    • Comments of the committee on corporate reporting
    • Financial Executives Institute (FEI). Submitted to the Washington, D.C.
    • Financial Executives Institute (FEI). 2005. Comments of the Committee on Corporate Reporting. Submitted to the SEC Roundtable on Implementation of Internal Control Reporting Provisions. Washington, D.C.: SEC. Available at: http://www.sec.gov/spotlight/soxcomp/soxcomp-brod.pdf.
    • (2005) SEC Roundtable on Implementation of Internal Control Reporting Provisions
  • 12
    • 33645731949 scopus 로고    scopus 로고
    • Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency
    • Francis, J. R., and D. Wang. 2005. Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency. Auditing: A Journal of Practice & Theory (Supplement): 145-160.
    • (2005) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 145-160
    • Francis, J.R.1    Wang, D.2
  • 14
    • 0001850070 scopus 로고
    • Error characteristics of audit populations: Their profile and relationships to environmental factors
    • Microsoft, Inc. 2005. Comments submitted to the SEC Roundtable on Implementation of Internal Control Reporting Provisions. Washington, B.C.
    • Kreutzfeld, R., and W. Wallace. 1986. Error characteristics of audit populations: Their profile and relationships to environmental factors. Auditing: A Journal of Practice & Theory 6 (Fall): 20-43. Microsoft, Inc. 2005. Comments submitted to the SEC Roundtable on Implementation of Internal Control Reporting Provisions. Washington, B.C.: SEC. Available at: http://www.sec.gov/ news/ress/4-497/microsoft033105.pdf.
    • (1986) Auditing: A Journal of Practice & Theory , vol.6 , Issue.FALL , pp. 20-43
    • Kreutzfeld, R.1    Wallace, W.2
  • 16
    • 33845741345 scopus 로고    scopus 로고
    • Costs of Sarbanes-Oxley are out of control
    • Letters to the Editor.
    • Powell, S. S. 2005. Costs of Sarbanes-Oxley are out of control. Letters to the Editor. Wall Street Journal (March 21): A-17.
    • (2005) Wall Street Journal , Issue.MARCH 21
    • Powell, S.S.1
  • 22
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Simunic, D. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-190.
    • (1980) Journal of Accounting Research , vol.18 , Issue.1 , pp. 161-190
    • Simunic, D.1
  • 23
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    • U.S. House of Representatives. Public Law 107-204 [H. R. 3763]. Washington, D.C.: Government Printing Office
    • U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H. R. 3763]. Washington, D.C.: Government Printing Office.
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  • 24
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    • Hearing before the Committee on Financial Services. April 21. Washington, D.C.: Government Printing Office
    • _. 2005. The Impact of the Sarbanes-Oxley Act. Hearing before the Committee on Financial Services. April 21. Washington, D.C.: Government Printing Office.
    • (2005) The Impact of the Sarbanes-Oxley Act
  • 25
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    • U.S. Senate. Hearings before the Senate Banking Committee. September 9. Washington, D.C.: Government Printing Office
    • U.S. Senate. 2004. Examining the Impact of the Sarbanes-Oxley Act. Hearings before the Senate Banking Committee. September 9. Washington, D.C.: Government Printing Office.
    • (2004) Examining the Impact of the Sarbanes-oxley Act
  • 27
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    • The first wave of section 404 reporting
    • Wilfert, G. E. 2005. The first wave of section 404 reporting. Orange County Business Journal 28 (6): 4.
    • (2005) Orange County Business Journal , vol.28 , Issue.6 , pp. 4
    • Wilfert, G.E.1


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