Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/76086
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | en_US |
dc.creator | Fan, YY | en_US |
dc.creator | Li, C | en_US |
dc.creator | Raghunandan, K | en_US |
dc.date.accessioned | 2018-05-10T02:55:19Z | - |
dc.date.available | 2018-05-10T02:55:19Z | - |
dc.identifier.issn | 0278-0380 | en_US |
dc.identifier.uri | http://hdl.handle.net/10397/76086 | - |
dc.language.iso | en | en_US |
dc.publisher | American Accounting Association | en_US |
dc.rights | © 2017 American Accounting Association. All rights reserved. | en_US |
dc.rights | This is the accepted manuscript of the following article: Fan, Y., Li, C., & Raghunandan, K. (2017). Is SOX 404 (a) Management internal control reporting an effective alternative to SOX 404 (b) internal control audits?. Auditing: A Journal of Practice & Theory, 36(3), 71-89, which has been published in final form at https://doi.org/10.2308/ajpt-51669. | en_US |
dc.subject | SOX 404 | en_US |
dc.subject | Internal control | en_US |
dc.subject | Material misstatement | en_US |
dc.title | Is sOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits? | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.spage | 71 | en_US |
dc.identifier.epage | 89 | en_US |
dc.identifier.volume | 36 | en_US |
dc.identifier.issue | 3 | en_US |
dc.identifier.doi | 10.2308/ajpt-51669 | en_US |
dcterms.abstract | Section 404 of the Sarbanes-Oxley Act (SOX; U.S. House of Representatives 2002) continues to be controversial. Using samples of Securities and Exchange Commission (SEC) registrants with market capitalizations of less than $150 million, we find that non-accelerated filers have a significantly larger reduction in the likelihood of material misstatements, discretionary revenues, and discretionary accruals compared to smaller accelerated filers after non-accelerated filers became subject to the requirements of Section 404(a). Our findings are consistent with the argument that management reporting on internal controls (Section 404(a)) may be a cost-effective alternative to internal control audits (Section 404(b)) for smaller U.S. public companies. | en_US |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | Auditing, Aug. 2017, v. 36, no. 3, p. 71-89 | en_US |
dcterms.isPartOf | Auditing | en_US |
dcterms.issued | 2017-08 | - |
dc.identifier.isi | WOS:000408057500004 | - |
dc.identifier.scopus | 2-s2.0-85027724783 | - |
dc.source.type | ar | - |
dc.identifier.eissn | 1558-7991 | en_US |
dc.description.validate | 201805 bcrc | en_US |
dc.description.oa | Accepted Manuscript | en_US |
dc.identifier.FolderNumber | AF-0170 | - |
dc.description.fundingSource | Others | en_US |
dc.description.fundingText | University of Pittsburgh | en_US |
dc.description.pubStatus | Published | en_US |
dc.identifier.OPUS | 12375664 | - |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Fan_Sox_Management_Internal.pdf | Pre-Published version | 652.19 kB | Adobe PDF | View/Open |
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