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INTERNAL CONTROL DEFICIENCY (ICD) DISCLOSURES PRIOR TO MANDATED INTERNAL CONTROL AUDITS

INTERNAL CONTROL DEFICIENCY (ICD) DISCLOSURES PRIOR TO MANDATED INTERNAL CONTROL AUDITS Gong et al. maintain that there exist countervailing forces that may motivate managers of cross-listed firms to exert effort to detect and truthfully report existing ICDs. Ashbaugh-Skaife et al. document the determinants of ICDs for a broad cross-section of SEC registrants during a regulatory regime where the reporting of internal control problems was in a state of transition and largely voluntary. Stephens examines the impact of corporate governance quality on firm reporting of internal control deficiencies (ICDs) prior to SOX-mandated audits holding constant the existence of a control weakness. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Geopolitics, History, and International Relations Addleton Academic Publishers

INTERNAL CONTROL DEFICIENCY (ICD) DISCLOSURES PRIOR TO MANDATED INTERNAL CONTROL AUDITS

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Publisher
Addleton Academic Publishers
Copyright
© 2009 Addleton Academic Publishers
ISSN
1948-9145
eISSN
2374-4383
Publisher site
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Abstract

Gong et al. maintain that there exist countervailing forces that may motivate managers of cross-listed firms to exert effort to detect and truthfully report existing ICDs. Ashbaugh-Skaife et al. document the determinants of ICDs for a broad cross-section of SEC registrants during a regulatory regime where the reporting of internal control problems was in a state of transition and largely voluntary. Stephens examines the impact of corporate governance quality on firm reporting of internal control deficiencies (ICDs) prior to SOX-mandated audits holding constant the existence of a control weakness.

Journal

Geopolitics, History, and International Relations – Addleton Academic Publishers

Published: Jan 1, 2009

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