메뉴 건너뛰기




Volumn 23, Issue 8, 2008, Pages 803-823

The effect of IT controls on financial reporting

Author keywords

Communications technologies; Financial reporting; Legislation; United States of America

Indexed keywords


EID: 53249105529     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900810899536     Document Type: Article
Times cited : (32)

References (26)
  • 1
    • 3042553515 scopus 로고
    • Accounting Principles Board (APB) American Institute of Certified Public Accountants, New York, NY
    • Accounting Principles Board (APB) (1971), Opinion No. 20, Accounting Changes, American Institute of Certified Public Accountants, New York, NY.
    • (1971) Opinion No. 20, Accounting Changes
  • 5
    • 53249106312 scopus 로고    scopus 로고
    • "Act promotes survival of the fittest"
    • Blum, D. (2005), "Act promotes survival of the fittest", Network World, Vol. 22 No. 5, p. 37.
    • (2005) Network World , vol.22 , Issue.5 , pp. 37
    • Blum, D.1
  • 6
    • 24144475007 scopus 로고    scopus 로고
    • "What ERP systems can tell us about Sarbanes-Oxley"
    • Brown, W. and Nasuti, F. (2005), "What ERP systems can tell us about Sarbanes-Oxley", Information Management & Computer Security, Vol. 13 No. 4, pp. 311-27.
    • (2005) Information Management & Computer Security , vol.13 , Issue.4 , pp. 311-327
    • Brown, W.1    Nasuti, F.2
  • 8
    • 0004034959 scopus 로고
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) The Committee of Sponsoring Organizations of the Treadway Commission, New York, NY
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1994), Internal Control - Integrated Framework, The Committee of Sponsoring Organizations of the Treadway Commission, New York, NY.
    • (1994) Internal Control - Integrated Framework
  • 11
    • 10244236477 scopus 로고    scopus 로고
    • "Sarbanes-Oxley and IT governance: New guidance on IT control and compliance"
    • Damianides, M. (2005), "Sarbanes-Oxley and IT governance: New guidance on IT control and compliance", Information Systems Management, Vol. 22 No. 1, pp. 77-87.
    • (2005) Information Systems Management , vol.22 , Issue.1 , pp. 77-87
    • Damianides, M.1
  • 12
    • 36749012437 scopus 로고    scopus 로고
    • "Accruals quality and internal control over financial reporting"
    • Doyle, J., Ge, W. and McVay, S. (2007), "Accruals quality and internal control over financial reporting", Accounting Review, Vol. 82 No. 5, pp. 141-1170.
    • (2007) Accounting Review , vol.82 , Issue.5 , pp. 141-1170
    • Doyle, J.1    Ge, W.2    McVay, S.3
  • 14
    • 53249148195 scopus 로고    scopus 로고
    • "Section 404: One year later: Room to improve"
    • Fisher, D.R(2005), "Section 404: One year later: room to improve", ABA Bankers News, Vol. 13 No. 16, pp. 1-2.
    • (2005) ABA Bankers News , vol.13 , Issue.16 , pp. 1-2
    • Fisher, D.1
  • 15
    • 33745312194 scopus 로고    scopus 로고
    • "The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act"
    • Ge, W. and McVay, S. (2005), "The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act", Accounting Horizons, Vol. 19 No. 3, pp. 37-158.
    • (2005) Accounting Horizons , vol.19 , Issue.3 , pp. 37-158
    • Ge, W.1    McVay, S.2
  • 17
    • 84970462622 scopus 로고
    • "Distributions of audit-detected errors partitioned by internal control"
    • Icerman, R.C. and Hillison, W.A. (1990), "Distributions of audit-detected errors partitioned by internal control", Journal of Accounting, Auditing & Finance, Vol. 5 No. 4, pp. 527-48.
    • (1990) Journal of Accounting, Auditing & Finance , vol.5 , Issue.4 , pp. 527-548
    • Icerman, R.C.1    Hillison, W.A.2
  • 18
    • 53249088785 scopus 로고    scopus 로고
    • "Reporting internal control deficiencies in the post-Sarbanes-Oxley era: The role of auditors and corporate governance"
    • Krishnan, G. and Gnanakumar, V. (2007), "Reporting internal control deficiencies in the post-Sarbanes-Oxley era: The role of auditors and corporate governance", International Journal of Auditing, Vol. 11 No. 2, pp. 73-90.
    • (2007) International Journal of Auditing , vol.11 , Issue.2 , pp. 73-90
    • Krishnan, G.1    Gnanakumar, V.2
  • 19
    • 53249112218 scopus 로고    scopus 로고
    • University of Kansas, working paper presented at the 2007 AAA-IS Section Mid-Year Meeting, Savannah, GA, January 3-6
    • Li, C., Lim, J.H. and Wang, Q. (2007), The Effects of IT Governance on IT Control Material Weakness, University of Kansas, working paper presented at the 2007 AAA-IS Section Mid-Year Meeting, Savannah, GA, January 3-6.
    • (2007) The Effects of IT Governance on IT Control Material Weakness
    • Li, C.1    Lim, J.H.2    Wang, Q.3
  • 21
    • 53249152549 scopus 로고    scopus 로고
    • "Sarbanes-Oxley: Compliance or sham?"
    • Smith, G. (2004), "Sarbanes-Oxley: Compliance or sham?", Journal of Corporate Accounting & Finance, Vol. 15 No. 6, pp. 3-5.
    • (2004) Journal of Corporate Accounting & Finance , vol.15 , Issue.6 , pp. 3-5
    • Smith, G.1
  • 22
    • 53249096406 scopus 로고    scopus 로고
    • "Managing IT compliance: Sustainability and simplicity for future audits"
    • Tseu, M. (2005), "Managing IT compliance: Sustainability and simplicity for future audits", Internal Auditing, Vol. 20 No. 5, pp. 16-21.
    • (2005) Internal Auditing , vol.20 , Issue.5 , pp. 16-21
    • Tseu, M.1
  • 24
    • 8744256700 scopus 로고    scopus 로고
    • Government Printing Office, Washington, DC, available at
    • United States Congress (2002), Sarbanes-Oxley Act of 2002. Public Law No. 107-204, Government Printing Office, Washington, DC, available at: www.pcaobus.org/About_the_PCAOB/Sarbanes_Oxley_Act_of_2002.pdf.
    • (2002) Sarbanes-Oxley Act of 2002. Public Law No. 107-204
  • 25
    • 53249091001 scopus 로고    scopus 로고
    • "SEC staff views on implementation of Section 404"
    • Wendell, P.J. (2005), "SEC staff views on implementation of Section 404", SEC Accounting Report, Vol. 1 No. 18, pp. 1-3.
    • (2005) SEC Accounting Report , vol.1 , Issue.18 , pp. 1-3
    • Wendell, P.J.1
  • 26
    • 53249091002 scopus 로고    scopus 로고
    • CIO Magazine, July, available at
    • Worthen, B. (2005), The Top Five IT Control Weaknesses, CIO Magazine, July, available at: www.cio.com/archive/070105/sox_sidebar_two.html.
    • (2005) The Top Five IT Control Weaknesses
    • Worthen, B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.