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Market Reactions To The Disclosure Of Internal Control Weaknesses And To The Characteristics Of Those Weaknesses Under Section 302 Of The Sarbanes Oxley Act Of 2002
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Book Synopsis Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002 by : Jacqueline S. Hammersley
Download or read book Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002 written by Jacqueline S. Hammersley and published by . This book was released on 2007 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under Section 302 of the Sarbanes Oxley Act, officers must evaluate the effectiveness of internal controls quarterly. We examine the stock price reaction to management's disclosure of internal control weaknesses and to their characteristics, controlling for other material announcements are made during the event window. We find evidence suggesting that some characteristics of the internal control weaknesses - their severity, management's conclusion regarding the effectiveness of the controls, their auditability, and how vague the disclosures are - are informative. In subsequent analyses, we find that the relation between returns and auditability holds for significant deficiencies and control deficiencies as well as for material weaknesses. However, the relation between returns and how vague the disclosure is is driven by the observations with material weaknesses. This suggests that the information content of internal control weakness disclosures depends on the severity of the internal control weakness.
Book Synopsis How to Comply with Sarbanes-Oxley Section 404 by : Michael J. Ramos
Download or read book How to Comply with Sarbanes-Oxley Section 404 written by Michael J. Ramos and published by John Wiley & Sons. This book was released on 2004-03-29 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!
Download or read book The Sarbanes-Oxley Act of 2002 written by and published by . This book was released on 2008 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Companion to Auditing by : David Hay
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Book Synopsis Ethics, Equity, and Regulation by : Cheryl R. Lehman
Download or read book Ethics, Equity, and Regulation written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2010-05-18 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This title examines accounting's contribution to these challenges given the profession's multifaceted roles.
Book Synopsis Advances in Accounting Behavioral Research by : Khondkar E. Karim
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2018-11-21 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on research that examines individual and organizational behavior relative to accounting, this series promotes research across all areas of behavioral accounting, and encourages the development, discussion and expansion of theories from psychology, sociology and related disciplines to better understand accounting domains.
Book Synopsis Law and Corporate Finance by : Frank B. Cross
Download or read book Law and Corporate Finance written by Frank B. Cross and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors examine the role of the law in developing large financial markets necessary for national economic success. They discuss the basic foundational law of contracts, property and tort, corporate law, and securities law, providing both a broad theoretical and empirical case for its value in financial markets.
Book Synopsis Management Control and Uncertainty by : M. Association
Download or read book Management Control and Uncertainty written by M. Association and published by Springer. This book was released on 2014-11-25 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control and Uncertainty recognizes that all control takes place under conditions of uncertainty: it does now, and it always has done. In this edited collection, the contributing authors examine different aspects of management control systems in the modern world whilst paying more explicit attention to the ubiquitous nature of uncertainty
Book Synopsis The Disclosure of Material Weaknesses in Internal Control After the Sarbanes-Oxley Act by : Weili Ge
Download or read book The Disclosure of Material Weaknesses in Internal Control After the Sarbanes-Oxley Act written by Weili Ge and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on a sample of 261 companies that have disclosed at least one material weakness in internal control in their SEC filings after the effective date of the Sarbanes-Oxley Act of 2002. Based on the descriptive material weakness disclosures provided by management, we find that poor internal control is usually related to an insufficient commitment of resources for accounting controls. Material weaknesses in internal control tend to be related to deficient revenue recognition policies, lack of segregation of duties, deficiencies in the period-end reporting process and accounting policies, and inappropriate account reconciliation. The most common account-specific material weaknesses occur in the current accrual accounts, such as the accounts receivable and inventory accounts. Material weakness disclosures by management also frequently describe internal control problems in complex accounts, such as the derivative and income tax accounts. In our statistical analysis, we find that disclosing a material weakness is positively associated with business complexity (e.g., multiple segments and foreign currency), negatively associated with firm size (e.g., market capitalization), and negatively associated with firm profitability (e.g., return on assets).
Book Synopsis Proceedings of the Eleventh International Conference on Management Science and Engineering Management by : Jiuping Xu
Download or read book Proceedings of the Eleventh International Conference on Management Science and Engineering Management written by Jiuping Xu and published by Springer. This book was released on 2017-06-27 with total page 1808 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is organized in 2 volumes and 6 parts. Part I is Big Data Analytics, which is about new advances of analysis, statistics, coordination and data mining of big data; Part II is Information Systems Management, which is about the development of big data information system or cloud platform. Part III is Computing Methodology with Big Data, which is about the improvements of traditional computation technologies in the background of big data; Part IV is Uncertainty Decision Making, which is about the decision making methods with various uncertain information, such as fuzzy, random, rough, gray, unascertained. Part V is Intelligence Algorithm. Part VI is Data Security, which is a particularly important aspect in the modern management environment.
Book Synopsis Building Global Societies Towards an ESG World by : Belén Díaz Díaz
Download or read book Building Global Societies Towards an ESG World written by Belén Díaz Díaz and published by Springer Nature. This book was released on with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit Reports and Stock Markets by : Kim Ittonen
Download or read book Audit Reports and Stock Markets written by Kim Ittonen and published by University of Vaasa. This book was released on 2009 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Book Synopsis Corporate Governance Quality and Internal Control Reporting Under SOX by : Nate Stephens
Download or read book Corporate Governance Quality and Internal Control Reporting Under SOX written by Nate Stephens and published by . This book was released on 2008 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: I examine firm governance characteristics for a sample of companies disclosing material weaknesses under section 404 of SOX to examine what factors impact the likelihood that a company will disclose those material weaknesses prior to their first section 404 report (under section 302 reporting requirements). I find companies that were audited by industry leading auditors, that have higher quality audit committees, that have shorter auditor/client relationships, that recently restated their financial statements or have been the subject of an SEC AAER, or that have experienced poor financial performance are more likely to discover and disclose weaknesses in their controls under section 302. I find moderate evidence of a positive relationship between company's that have a CFO with financial accounting background and disclosure prior to the SOX 404 report and a negative relationship between a company's institutional ownership concentration and the probability that they disclose weaknesses in their controls prior to the SOX 404 report. In sensitivity tests, I find a positive relationship between a company's institutional ownership concentration and the probability that they disclose significant deficiencies in their controls prior to the SOX 404 report suggesting systematic misclassification of control problems as significant deficiencies rather than material weaknesses in high institutional ownership concentration settings.
Book Synopsis Enterprise Law by : Zenichi Shishido
Download or read book Enterprise Law written by Zenichi Shishido and published by Edward Elgar Publishing. This book was released on 2014-08-29 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enterprise law represents the entire range of private contracts and public regulations governing the relationship of different capital providers. Enterprise Law comparatively analyses the way these fundamental legal frameworks complement each other in
Download or read book The CPA Journal written by and published by . This book was released on 2007 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Symposium written by and published by . This book was released on 2006 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis University of British Columbia Law Review by : University of British Columbia
Download or read book University of British Columbia Law Review written by University of British Columbia and published by . This book was released on 2012 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
