메뉴 건너뛰기




Volumn 28, Issue 3, 2009, Pages 231-250

Investor perceptions of an auditor's adverse internal control opinion

Author keywords

Audit opinions; Internal control reporting; Mediation analysis; Perceived earnings quality; Sarbanes Oxley

Indexed keywords


EID: 67349120339     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2009.04.003     Document Type: Article
Times cited : (43)

References (40)
  • 3
    • 34547094547 scopus 로고    scopus 로고
    • The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
    • Ashbaugh-Skaife H., Collins D., and Kinney W. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 1-2 (2007) 166-192
    • (2007) Journal of Accounting and Economics , vol.44 , Issue.1-2 , pp. 166-192
    • Ashbaugh-Skaife, H.1    Collins, D.2    Kinney, W.3
  • 4
    • 39749111314 scopus 로고    scopus 로고
    • The effect of SOX internal control deficiencies and their remediation on accrual quality
    • Ashbaugh-Skaife H., Collins D., Kinney W., and LaFond R. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83 1 (2008) 185-216
    • (2008) The Accounting Review , vol.83 , Issue.1 , pp. 185-216
    • Ashbaugh-Skaife, H.1    Collins, D.2    Kinney, W.3    LaFond, R.4
  • 5
    • 0023020183 scopus 로고
    • The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
    • Baron R.M., and Kenny D.A. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (1986) 1173-1182
    • (1986) Journal of Personality and Social Psychology , vol.51 , pp. 1173-1182
    • Baron, R.M.1    Kenny, D.A.2
  • 8
    • 44649199022 scopus 로고    scopus 로고
    • Internal control weaknesses and information uncertainty
    • Beneish M.D., Billings M., and Hodder L. Internal control weaknesses and information uncertainty. The Accounting Review 83 3 (2008) 665-703
    • (2008) The Accounting Review , vol.83 , Issue.3 , pp. 665-703
    • Beneish, M.D.1    Billings, M.2    Hodder, L.3
  • 9
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • Botosan C.A. Disclosure level and the cost of equity capital. The Accounting Review 72 3 (1997) 323-349
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-349
    • Botosan, C.A.1
  • 10
    • 0036004043 scopus 로고    scopus 로고
    • A re-examination of disclosure level and the expected cost of equity capital
    • Botosan C.A., and Plumlee M. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research 40 1 (2002) 21-40
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 , pp. 21-40
    • Botosan, C.A.1    Plumlee, M.2
  • 11
    • 0000370142 scopus 로고
    • The effects of qualified audit opinions on earnings response coefficients
    • Choi S., and Jeter D. The effects of qualified audit opinions on earnings response coefficients. Journal of Accounting and Economics 15 (1992) 229-247
    • (1992) Journal of Accounting and Economics , vol.15 , pp. 229-247
    • Choi, S.1    Jeter, D.2
  • 12
    • 0011703957 scopus 로고
    • The perceived quality of internal control systems and reports for state and local government
    • Cox C.T., and Wichmann Jr. H. The perceived quality of internal control systems and reports for state and local government. Auditing: A Journal of Practice & Theory 12 2 (1993) 98-107
    • (1993) Auditing: A Journal of Practice & Theory , vol.12 , Issue.2 , pp. 98-107
    • Cox, C.T.1    Wichmann Jr., H.2
  • 13
    • 0000316503 scopus 로고
    • Incidence and circumstances of accounting errors
    • DeFond M.L., and Jiambalvo J. Incidence and circumstances of accounting errors. The Accounting Review 66 3 (1991) 643-655
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 643-655
    • DeFond, M.L.1    Jiambalvo, J.2
  • 14
    • 0037338832 scopus 로고    scopus 로고
    • Audit committee support for auditors: The effects of materiality justification and accounting precision
    • DeZoort F.T., Hermanson D.R., and Houston R.W. Audit committee support for auditors: The effects of materiality justification and accounting precision. Journal of Accounting and Public Policy 22 2 (2003) 175-199
    • (2003) Journal of Accounting and Public Policy , vol.22 , Issue.2 , pp. 175-199
    • DeZoort, F.T.1    Hermanson, D.R.2    Houston, R.W.3
  • 15
    • 36749012437 scopus 로고    scopus 로고
    • Accruals quality and internal control over financial reporting
    • Doyle J., Ge W., and McVay S. Accruals quality and internal control over financial reporting. The Accounting Review 82 October (2007) 1141-1170
    • (2007) The Accounting Review , vol.82 , Issue.October , pp. 1141-1170
    • Doyle, J.1    Ge, W.2    McVay, S.3
  • 16
    • 34547098825 scopus 로고    scopus 로고
    • Determinants of weaknesses in internal control over financial reporting
    • Doyle J., Ge W., and McVay S. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 1-2 (2007) 193-223
    • (2007) Journal of Accounting and Economics , vol.44 , Issue.1-2 , pp. 193-223
    • Doyle, J.1    Ge, W.2    McVay, S.3
  • 17
    • 39049146752 scopus 로고    scopus 로고
    • An examination of the determinants and contents of corporate voluntary disclosure of management's responsibilities for financial reporting
    • El-Gazzar S., Fornaro J., and Jacob R. An examination of the determinants and contents of corporate voluntary disclosure of management's responsibilities for financial reporting. Journal of Accounting Auditing and Finance 23 1 (2008) 95-114
    • (2008) Journal of Accounting Auditing and Finance , vol.23 , Issue.1 , pp. 95-114
    • El-Gazzar, S.1    Fornaro, J.2    Jacob, R.3
  • 18
    • 33847707841 scopus 로고    scopus 로고
    • Are MBA students a good proxy for non-professional investors?
    • Elliott W.B., Hodge F., Kennedy J.J., and Pronk M. Are MBA students a good proxy for non-professional investors?. The Accounting Review 82 1 (2007) 139-168
    • (2007) The Accounting Review , vol.82 , Issue.1 , pp. 139-168
    • Elliott, W.B.1    Hodge, F.2    Kennedy, J.J.3    Pronk, M.4
  • 19
    • 33745312194 scopus 로고    scopus 로고
    • The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act
    • Ge W., and McVay S. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons 2005 3 (2005) 137-158
    • (2005) Accounting Horizons , vol.2005 , Issue.3 , pp. 137-158
    • Ge, W.1    McVay, S.2
  • 20
    • 36749019859 scopus 로고    scopus 로고
    • Market reactions to disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002
    • Hammersley J.S., Myers L.A., and Shakespeare C. Market reactions to disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13 1 (2008) 141-165
    • (2008) Review of Accounting Studies , vol.13 , Issue.1 , pp. 141-165
    • Hammersley, J.S.1    Myers, L.A.2    Shakespeare, C.3
  • 21
    • 0002390730 scopus 로고    scopus 로고
    • An analysis of the demand for reporting on internal control
    • Hermanson H.M. An analysis of the demand for reporting on internal control. Accounting Horizons 14 3 (2000) 325-342
    • (2000) Accounting Horizons , vol.14 , Issue.3 , pp. 325-342
    • Hermanson, H.M.1
  • 22
    • 18944380686 scopus 로고    scopus 로고
    • The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment
    • Hirst D.E., Koonce L., and Miller J. The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment. Journal of Accounting Research 37 3 (1999) 101-124
    • (1999) Journal of Accounting Research , vol.37 , Issue.3 , pp. 101-124
    • Hirst, D.E.1    Koonce, L.2    Miller, J.3
  • 23
    • 21844495919 scopus 로고
    • Investor reactions to financial analysts' research report
    • Hirst D.E., Koonce L., and Simko J. Investor reactions to financial analysts' research report. Journal of Accounting Research 33 2 (1995) 335-351
    • (1995) Journal of Accounting Research , vol.33 , Issue.2 , pp. 335-351
    • Hirst, D.E.1    Koonce, L.2    Simko, J.3
  • 24
    • 0035540392 scopus 로고    scopus 로고
    • Hyperlinking unaudited information to audited financial statements: Effects on investor judgment
    • Hodge F.D. Hyperlinking unaudited information to audited financial statements: Effects on investor judgment. The Accounting Review 76 4 (2001) 675-691
    • (2001) The Accounting Review , vol.76 , Issue.4 , pp. 675-691
    • Hodge, F.D.1
  • 25
    • 15544370817 scopus 로고    scopus 로고
    • A note on the relation between frames, perceptions, and taxpayer behavior
    • Jackson S.B., and Hatfield R. A note on the relation between frames, perceptions, and taxpayer behavior. Contemporary Accounting Research 22 1 (2005) 145-164
    • (2005) Contemporary Accounting Research , vol.22 , Issue.1 , pp. 145-164
    • Jackson, S.B.1    Hatfield, R.2
  • 26
    • 33750871816 scopus 로고    scopus 로고
    • Sarbanes-Oxley: Effects on financial transparency
    • Kuizick R. Sarbanes-Oxley: Effects on financial transparency. Advance Management Journal 69 1 (2004) 43-49
    • (2004) Advance Management Journal , vol.69 , Issue.1 , pp. 43-49
    • Kuizick, R.1
  • 27
    • 34547103736 scopus 로고    scopus 로고
    • Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)
    • Leone A.J. Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics 44 1/2 (2007) 224-237
    • (2007) Journal of Accounting and Economics , vol.44 , Issue.1-2 , pp. 224-237
    • Leone, A.J.1
  • 28
    • 0010695655 scopus 로고
    • The role of behavioral accounting research in financial accounting standard setting
    • Maines L.A. The role of behavioral accounting research in financial accounting standard setting. Behavioral Research in Accounting 6 (1994) 204-212
    • (1994) Behavioral Research in Accounting , vol.6 , pp. 204-212
    • Maines, L.A.1
  • 29
    • 0242473397 scopus 로고    scopus 로고
    • Internal control reports and financial reporting problems
    • McMullen D.A., Raghunandan K., and Rama D.V. Internal control reports and financial reporting problems. Accounting Horizons 10 4 (1996) 67-75
    • (1996) Accounting Horizons , vol.10 , Issue.4 , pp. 67-75
    • McMullen, D.A.1    Raghunandan, K.2    Rama, D.V.3
  • 30
    • 36749066685 scopus 로고    scopus 로고
    • Internal control weakness and cost of equity: Evidence from SOX Section 404 disclosures
    • Ogneva M., Raghunandan K., and Subramanyam K.R. Internal control weakness and cost of equity: Evidence from SOX Section 404 disclosures. The Accounting Review 87 5 (2007) 1255-1297
    • (2007) The Accounting Review , vol.87 , Issue.5 , pp. 1255-1297
    • Ogneva, M.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 34
    • 38549120342 scopus 로고    scopus 로고
    • The effect of auditors' internal control opinions on loan decisions
    • Schneider A., and Church B.K. The effect of auditors' internal control opinions on loan decisions. Journal of Accounting and Public Policy 27 2 (2008) 1-18
    • (2008) Journal of Accounting and Public Policy , vol.27 , Issue.2 , pp. 1-18
    • Schneider, A.1    Church, B.K.2
  • 36
    • 67349138271 scopus 로고    scopus 로고
    • Securities and Exchange Commission SEC, Speech by SEC Chairman: L. Pitt. Available at
    • Securities and Exchange Commission (SEC), 2002b. Speech by SEC Chairman: Investor summit opening remarks by Chairman Harvey L. Pitt. Available at .
    • (2002) Investor summit opening remarks by Chairman Harvey
  • 39
    • 31344457654 scopus 로고    scopus 로고
    • Effects of professional and non-professional investors' perceptions of board effectiveness on their judgments: An experimental study
    • Sharma D.S. Effects of professional and non-professional investors' perceptions of board effectiveness on their judgments: An experimental study. Journal of Accounting and Public Policy 25 1 (2006) 91-115
    • (2006) Journal of Accounting and Public Policy , vol.25 , Issue.1 , pp. 91-115
    • Sharma, D.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.