-
1
-
-
84879062004
-
How costly is the Sarbanes- Oxley Act?
-
Working paper, Texas A&M University. Available at, SSRN
-
Ahmed, A. S., M. L. McAnally, S. J. Rasmussen, and C. D. Weaver. 2009. How costly is the Sarbanes- Oxley Act? Evidence on the effects of the Act on corporate profitability. Working paper, Texas A&M University. Available at SSRN: http://ssrn.com/abstract=1480394
-
(2009)
Evidence On the Effects of the Act On Corporate Profitability
-
-
Ahmed, A.S.1
McAnally, M.L.2
Rasmussen, S.J.3
Weaver, C.D.4
-
2
-
-
71949129795
-
-
American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 107. New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 2006. Audit Risk and Materiality in Conducting an Audit. Statement on Auditing Standards No. 107. New York, NY: AICPA.
-
(2006)
Audit Risk and Materiality in Conducting an Audit
-
-
-
3
-
-
34547094547
-
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
-
Ashbaugh-Skaife, H., D. W. Collins, and W. R. Kinney, Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 166-192
-
-
Ashbaugh-Skaife, H.1
Collins, D.W.2
Kinney, W.R.3
-
4
-
-
39749111314
-
The effect of SOX internal control deficiencies and their remediation on accrual quality
-
Ashbaugh-Skaife, H., D. W. Collins, W. R. 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.
-
(2008)
The Accounting Review
, vol.83
, Issue.1
, pp. 217-250
-
-
Ashbaugh-Skaife, H.1
Collins, D.W.2
Kinney, W.R.3
Lafond, R.4
-
5
-
-
80051719492
-
Sarbox controversial, but seen doing the job
-
August 17
-
Bonasia, J. 2007. Sarbox controversial, but seen doing the job. Investor's Business Daily (August 17)
-
(2007)
Investor's Business Daily
-
-
Bonasia, J.1
-
6
-
-
80051744526
-
Are investors confused by restatements after Sarbanes-Oxley?
-
forthcoming, Available at SSRN
-
Burks, J. J. 2009. Are investors confused by restatements after Sarbanes-Oxley? The Accounting Review (forthcoming). Available at SSRN: http://ssrn.com/abstract=1267222.
-
(2009)
The Accounting Review
-
-
Burks, J.J.1
-
7
-
-
80051769731
-
Sarbanes-Oxley cost fall but audit fees still up
-
Available at
-
Chasen, E. 2007. Sarbanes-Oxley cost fall but audit fees still up. Reuters. Available at http://www.reuters.com/article/idUSN0244978720070802
-
(2007)
Reuters
-
-
Chasen, E.1
-
8
-
-
0004034959
-
-
Committee of Sponsoring Organizations of the Treadway Commission (COSO), Jersey City, NJ: AICPA
-
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1992. Internal Control-Integrated Framework. Jersey City, NJ: AICPA.
-
(1992)
Internal Control-Integrated Framework
-
-
-
11
-
-
36749012437
-
Accruals quality and internal control over financial reporting
-
Doyle, J. T., W. Ge, and S. McVay. 2007a. Accruals quality and internal control over financial reporting. The Accounting Review 82 (5): 1141-1170.
-
(2007)
The Accounting Review
, vol.82
, Issue.5
, pp. 1141-1170
-
-
Doyle, J.T.1
Ge, W.2
McVay, S.3
-
12
-
-
34547098825
-
Determinants of internal control over financial reporting
-
Doyle, J. T., W. Ge, and S. McVay. 2007b. Determinants of internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 193-223
-
-
Doyle, J.T.1
Ge, W.2
McVay, S.3
-
13
-
-
80051747559
-
Enron's legacy: A new wariness
-
(February 19). Available at
-
Dunham, R. S. 2002. Enron's legacy: A new wariness. BusinessWeek (February 19). Available at http://www.businessweek.com/bwdaily/dnflash/feb2002/nf20020219_0406.htm
-
(2002)
BusinessWeek
-
-
Dunham, R.S.1
-
14
-
-
34250795250
-
The Sarbanes-Oxley Act and firms' going-private decisions
-
Engel, E., R. M. Hayes, and X. Wang. 2007. The Sarbanes-Oxley Act and firms' going-private decisions. Journal of Accounting and Economics 44 (1-2): 116-145.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 116-145
-
-
Engel, E.1
Hayes, R.M.2
Wang, X.3
-
15
-
-
13844277037
-
The pricing of national and city-specific reputations for industry expertise in the U.S. audit market
-
Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80 (1): 113-136.
-
(2005)
The Accounting Review
, vol.80
, Issue.1
, pp. 113-136
-
-
Francis, J.R.1
Reichelt, K.2
Wang, D.3
-
16
-
-
80051753497
-
Who's going to fund the next Steve Jobs?
-
Available at July 18
-
Freeman, J. 2008. Who's going to fund the next Steve Jobs? Wall Street Journal (July 18). Available at: http://online.wsj.com/article/SB121633667123063791.html?mod=todays_us_opinion
-
(2008)
Wall Street Journal
-
-
Freeman, J.1
-
17
-
-
3042556287
-
A test of changes in auditors' fraud-related planning judgments since the issuance of SAS No. 82
-
Glover, S. M., D. F. Prawitt, J. J. Schultz, Jr., and M. F. Zimbelman. 2003. A test of changes in auditors' fraud-related planning judgments since the issuance of SAS No. 82. Auditing: A Journal of Practice & Theory 22 (2): 237-251.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.22
, Issue.2
, pp. 237-251
-
-
Glover, S.M.1
Prawitt, D.F.2
Schultz Jr., J.J.3
Zimbelman, M.F.4
-
20
-
-
33645655319
-
Audit fees: A meta-analysis of the effect of supply and demand attributes
-
Hay, D. C., W. R. Knechel, and N. Wong, 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-191.
-
(2006)
Contemporary Accounting Research
, vol.23
, Issue.1
, pp. 141-191
-
-
Hay, D.C.1
Knechel, W.R.2
Wong, N.3
-
21
-
-
77953472895
-
Sarbox was the right medicine
-
August 9
-
Healey, T. J. 2007. Sarbox was the right medicine. Wall Street Journal (August 9): A13.
-
(2007)
Wall Street Journal
-
-
Healey, T.J.1
-
22
-
-
80051767095
-
Testimony Of: Mark G. Heesen
-
Available at June 5
-
Heesen, M. G. 2007. Testimony of: Mark G. Heesen. House Small Business Committee Hearing (June 5). Available at: http://www.pehub.com/1078/my-sox-testimony/
-
(2007)
House Small Business Committee Hearing
-
-
Heesen, M.G.1
-
23
-
-
67650754431
-
Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk?
-
Hoffman, V. B., and M. F. Zimbelman. 2009. Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk? The Accounting Review 84 (3): 811-837.
-
(2009)
The Accounting Review
, vol.84
, Issue.3
, pp. 811-837
-
-
Hoffman, V.B.1
Zimbelman, M.F.2
-
24
-
-
41449088401
-
Evidence on the audit risk model: Do auditors increase audit effort in the presence of internal control weaknesses?
-
Hogan, C. E., and M. S. Wilkins. 2008. Evidence on the audit risk model: Do auditors increase audit effort in the presence of internal control weaknesses? Contemporary Accounting Research 25 (1): 219-242.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.1
, pp. 219-242
-
-
Hogan, C.E.1
Wilkins, M.S.2
-
26
-
-
80051763869
-
The view's still great from the corner office
-
(May 8; Late edition-Final): 11
-
Holstein, W. J. 2005. The view's still great from the corner office. The New York Times (May 8; Late edition-Final): 11.
-
(2005)
The New York Times
-
-
Holstein, W.J.1
-
29
-
-
0002731393
-
Audit fees and auditor size: Further evidence
-
Palmrose, Z-V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (1): 97-110.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.1
, pp. 97-110
-
-
Palmrose, Z.-V.1
-
32
-
-
33845791499
-
SOX Section 404 material weakness disclosures and audit fees
-
Raghunandan, K., and D. V. Rama. 2006. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1): 99-114.
-
(2006)
Auditing: A Journal of Practice & Theory
, vol.25
, Issue.1
, pp. 99-114
-
-
Raghunandan, K.1
Rama, D.V.2
-
33
-
-
38349136254
-
Moving the market: Cost fall again for firms to comply with Sarbanes
-
May 16
-
Scannell, K. 2007. Moving the market: Cost fall again for firms to comply with Sarbanes. Wall Street Journal (May 16): C3.
-
(2007)
Wall Street Journal
-
-
Scannell, K.1
-
34
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Simunic, D. A. 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.A.1
-
35
-
-
80051765182
-
Restoring confidence in the accounting profession: Ideas for improving financial reporting
-
Turner, L. 2002. Restoring confidence in the accounting profession: Ideas for improving financial reporting. Government Finance Review 18 (4): 28-31.
-
(2002)
Government Finance Review
, vol.18
, Issue.4
, pp. 28-31
-
-
Turner, L.1
-
37
-
-
79955608722
-
-
U.S. Government Accountability Office (GAO), GAO-06-1053R. Washington, D.C.: GAO
-
U.S. Government Accountability Office (GAO). 2007. Financial Restatements Database. GAO-06-1053R. Washington, D.C.: GAO.
-
(2007)
Financial Restatements Database
-
-
-
38
-
-
80051727277
-
-
U.S. House of Representatives, The Sarbanes-Oxley Act of 2002. 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.
-
(2002)
-
-
-
39
-
-
34547096724
-
Economic consequences of the Sarbanes-Oxley Act of 2002
-
Zhang, I. X. 2007. Economic consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting and Economics 44 (1-2): 74-115.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 74-115
-
-
Zhang, I.X.1
-
40
-
-
20144362724
-
The effects of SAS No. 82 on auditors' attention to fraud risk factors and auditplanning decisions
-
Zimbelman, M. F. 1997. The effects of SAS No. 82 on auditors' attention to fraud risk factors and auditplanning decisions. Journal of Accounting Research 35 (Supplement): 75-97.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.SUPPL.
, pp. 75-97
-
-
Zimbelman, M.F.1
|