Section 404 compliance and financial reporting quality

Accounting Horizons

Volumn 24, Issue 3, 2010, Pages 441-454

  Nagy, Albert L ^a  

^a CARROLL UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77958549605     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2010.24.3.441     Document Type: Article

References (27)

1. Aier, J., J. Comprix, M. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 (3): 123-135.
2. Ashbaugh-Skaife, H., D. Collins, W. Kinney, and R. LaFond. 2008. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83 (1): 217-250.
3. Bedard, J. C. 2006. Sarbanes-Oxley internal control requirements and earnings quality. Working paper, Laval University.
4. Beneish, M., M. Billings, and L. Hodder. 2008. Internal control weaknesses and information uncertainty. The Accounting Review 83 (3): 665-703.
5. Cram, D., I. Stuart, and V. Karan. 2003. Matched sample analysis in accounting research. Working paper, California State University.
6. DeAngelo, H., L. DeAngelo, and D. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17: 113-143.
7. Dechow, P., R. Sloan, and A. Sweeney. 1996. Causes and consequences of earnings manipulations: Ananalysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13: 1-36.
8. DeFond, M., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66: 643-655.
9. Doyle, J., W. Ge, and S. McVay. 2007a. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44: 193-223.
10. Doyle, J., W. Ge, and S. McVay. 2007b. Accruals quality and internal control over financial reporting. The Accounting Review 82 (5): 1141-1170.
11. Gao, F., J. Wu, and J. Zimmerman. 2009. Unintended consequences of granting small firms exemptions from securities regulations: Evidence from the Sarbanes-Oxley act. Journal of Accounting Research 47 (2): 459-506.
12. Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons 19 (3): 137-158.
13. Grundfest, J., and S. Bochner. 2007. Fixing 404. Michigan Law Review 105: 1643-1676.
14. Gujarati, D. 1995. Basic Econometrics. 3rd edition. New York, NY: McGraw-Hill.
15. Hogan, C., and M. Wilkins. 2008. Evidence on the audit risk model: Do auditors increase audit fees in thepresence of internal control deficiencies? Contemporary Accounting Research 25 (1): 219-242.
16. Hoitash, R., U. Hoitash, and J. C. Bedard. 2008. Internal control quality and audit pricing under the Sarbanes- Oxley Act. Auditing: A Journal of Practice & Theory 27 (1):105-126.
17. Hosmer, D., and S. Lemeshow. 2000. Applied Logistic Regression. 2nd edition. New York, NY: Wiley.
18. Krishnan, J., D. Rama, and Y. Zhang. 2008. Costs to comply with SOX Section 404. Auditing: A Journal of Practice & Theory 27 (1): 169-186.
19. Raghunandan, K., and D. Rama. 2006. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1):99-114.
20. Richardson, S., Y. Tuna, and M. Wu. 2002. Predicting earnings management: The case of earnings restatements. Working paper, University of Pennsylvania.
21. Solomon, D. 2005. At what price? Critics say the cost of complying with Sarbanes-Oxley is a lot higher than it should be. Wall Street Journal (October 17): R3.
22. Securities and Exchange Commission (SEC). 2003. Management's Report on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports. Washington, D.C.: Government Printing Office.
23. Securities and Exchange Commission (SEC). 2005. Roundtable Discussion on Implementation of Internal Control Reporting Provisions. Washington, D.C.: Government Printing Office.
24. Securities and Exchange Commission (SEC). 2006. Internal Control over Financial Reporting in Exchange Act Periodic Reports of Non- Accelerated Filers and Newly Public Companies. Washington, D.C.: Government Printing Office.
25. U.S. Department of the Treasury. 2008. The Changing Nature and Consequences of Public Company FinancialRestatements. Washington, D.C.: Government Printing Office.
26. U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
27. Zhang, I. X. 2007. Economic consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting and Economics 44: 74-115.