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Volumn 19, Issue 3, 2004, Pages 340-350

Sarbanes-Oxley and audit failure: A critical examination

Author keywords

Audit committees; Auditing; Auditing standards; Fatigue

Indexed keywords


EID: 84993009096     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900410524355     Document Type: Article
Times cited : (38)

References (14)
  • 3
    • 0031094066 scopus 로고    scopus 로고
    • Mandatory rotation of company auditors: a critical examination
    • Arrunada, B. and Paz-Ares, C. (1997), “ Mandatory rotation of company auditors: a critical examination ”, International Review of Law and Economics, Vol. 17 No. 1, pp. 31-61.
    • (1997) International Review of Law and Economics , vol.17 , Issue.1 , pp. 31-61
    • Arrunada, B.1    Paz-Ares, C.2
  • 4
  • 5
    • 84993025873 scopus 로고    scopus 로고
    • Congress of the United States of America
    • Public Law 107-204, 107th ed. Congress of the United States of America Washington, DC
    • Congress of the United States of America (2002), Sarbanes-Oxley Act of 2002, Public Law 107-204, 107th ed., Congress of the United States of America, Washington, DC.
    • (2002) Sarbanes-Oxley Act of 2002
  • 6
    • 0141729476 scopus 로고    scopus 로고
    • Economic analysis of accountants’ ethical standards: the case of audit opinion shopping
    • Cushing, B. (1997), “ Economic analysis of accountants’ ethical standards: the case of audit opinion shopping ”, Journal of Accounting and Public Policy, Vol. 18 No. 4-5, pp. 339-363.
    • (1997) Journal of Accounting and Public Policy , vol.18 , Issue.4-5 , pp. 339-363
    • Cushing, B.1
  • 7
    • 0035602480 scopus 로고    scopus 로고
    • An experimental investigation of retention and rotation requirements
    • Dopuch, N., King, R. and Schwartz, R. (2001), “ An experimental investigation of retention and rotation requirements ”, Journal of Accounting Research, Vol. 39 No. 1, pp. 93-117.
    • (2001) Journal of Accounting Research , vol.39 , Issue.1 , pp. 93-117
    • Dopuch, N.1    King, R.2    Schwartz, R.3
  • 8
    • 38849127101 scopus 로고    scopus 로고
    • Improving auditor independence through selective mandatory rotation
    • Gietzmann, M. and Sen, P. (2002), “ Improving auditor independence through selective mandatory rotation ”, International Journal of Auditing, Vol. 6 No. 2, pp. 183-210.
    • (2002) International Journal of Auditing , vol.6 , Issue.2 , pp. 183-210
    • Gietzmann, M.1    Sen, P.2
  • 9
    • 0035845116 scopus 로고    scopus 로고
    • An examination of auditor independence issues from the perspectives of UK finance directors
    • Hussey, R. and Lan, G. (2001), “ An examination of auditor independence issues from the perspectives of UK finance directors ”, Journal of Business Ethics, Vol. 32 No. 2, pp. 169-178.
    • (2001) Journal of Business Ethics , vol.32 , Issue.2 , pp. 169-178
    • Hussey, R.1    Lan, G.2
  • 11
    • 0031194206 scopus 로고    scopus 로고
    • Mental fatigue and efficiency of information processing in relation to work times
    • Meijman, T.F. (1997), “ Mental fatigue and efficiency of information processing in relation to work times ”, International Journal of Industrial Ergonomics, Vol. 20 No. 1, pp. 31-38.
    • (1997) International Journal of Industrial Ergonomics , vol.20 , Issue.1 , pp. 31-38
    • Meijman, T.F.1
  • 14
    • 0037643332 scopus 로고    scopus 로고
    • Mental fatigue and the control of cognitive processes: effects on perseveration and planning
    • Van der Linden, D., Frese, M. and Meijman, T.F. (2003), “ Mental fatigue and the control of cognitive processes: effects on perseveration and planning ”, Acta Psychologica, Vol. 113 No. 1, pp. 45-65.
    • (2003) Acta Psychologica , vol.113 , Issue.1 , pp. 45-65
    • Van der Linden, D.1    Frese, M.2    Meijman, T.F.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.