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Volumn 82, Issue 2, 2007, Pages 427-455

The effects of Sarbanes-Oxley on auditing and internal control strength

Author keywords

Fraud; Internal control; Sarbanes Oxley Act; Strategic auditing

Indexed keywords


EID: 34247543499     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2007.82.2.427     Document Type: Article
Times cited : (56)

References (17)
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    • (1995) Consideration of Internal Control in a Financial Statement Audit , Issue.78
  • 5
    • 0033439070 scopus 로고    scopus 로고
    • Internal controls and the detection of management fraud
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    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 101-117
    • Caplan, D.1
  • 7
    • 34247488137 scopus 로고    scopus 로고
    • Controller's Report. 2005a. 2005 SOX fees to Hit 60% or More of Audit Costs for Most Companies. April. New York, NY: Institute of Management & Administration, Inc.
    • Controller's Report. 2005a. 2005 SOX fees to Hit 60% or More of Audit Costs for Most Companies. April. New York, NY: Institute of Management & Administration, Inc.
  • 12
    • 21144471720 scopus 로고
    • Fraud detection: A theoretical foundation
    • Matsumura, E., and R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review 67 (4): 753-782.
    • (1992) The Accounting Review , vol.67 , Issue.4 , pp. 753-782
    • Matsumura, E.1    Tucker, R.2
  • 13
    • 1542399169 scopus 로고    scopus 로고
    • Audit strategies and multiple fraud opportunities of misreporting and defalcation
    • Patterson, E. R., and J. C. Noel. 2003. Audit strategies and multiple fraud opportunities of misreporting and defalcation. Contemporary Accounting Research 20 (3): 519-549.
    • (2003) Contemporary Accounting Research , vol.20 , Issue.3 , pp. 519-549
    • Patterson, E.R.1    Noel, J.C.2
  • 14
    • 34247506113 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB). 2005a. Report on the Initial Implementation of Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Release No. 2005-009. May 16. Washington, D.C.: PCAOB.
    • Public Company Accounting Oversight Board (PCAOB). 2005a. Report on the Initial Implementation of Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Release No. 2005-009. May 16. Washington, D.C.: PCAOB.
  • 15
    • 34247550559 scopus 로고    scopus 로고
    • _. 2005b. Report on the Initial Implementation of Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Release No. 2005-023. November 30. Washington, D.C.: PCAOB.
    • _. 2005b. Report on the Initial Implementation of Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Release No. 2005-023. November 30. Washington, D.C.: PCAOB.
  • 17
    • 0007064054 scopus 로고    scopus 로고
    • Internal control assessment and substantive testing in audits for fraud
    • Smith, R., S. Tiras, and S. Vichitlekarn. 2000. Internal control assessment and substantive testing in audits for fraud. Contemporary Accounting Research 17 (2): 327-356.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.2 , pp. 327-356
    • Smith, R.1    Tiras, S.2    Vichitlekarn, S.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.