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pro vyhledávání: '"Amanuel F Tadesse"'
Publikováno v:
Accounting Horizons. 36:241-260
SYNOPSIS COSO has developed frameworks for firms to improve their internal controls with the objective of reducing fraud and managing enterprise risk. The frameworks are widely used by firms and their auditors to comply with the internal control requ
Autor:
Amanuel F. Tadesse, Uday S. Murthy
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:91-106
SUMMARY We investigate whether the format of internal control weakness (ICW) disclosures required by the Sarbanes-Oxley Act of 2002 influences perceptions of nonprofessional investors. Using a 2 × 2 between-participants experiment, we examine two fa
Autor:
Amanuel F. Tadesse, Uday S. Murthy
Publikováno v:
International Journal of Accounting Information Systems. 28:14-30
In this study, we investigate whether nonprofessional investors' judgments about a firm with known and disclosed material weaknesses in internal control as required by the Sarbanes Oxley (SOX) Act of 2002 depend on the remediation strategy used by th
Publikováno v:
Journal of Information Systems. 33:77-98
We investigate the impact of social media messages on nonprofessional investors' assessments of management credibility and firm value. In a between-participants experiment, we examine the joint effect of social media message vividness, valence, and m
Publikováno v:
International Journal of Accounting Information Systems. 43:100532
The exponential rate of increase in IT security breach incidents has led governments, regulators, and practitioners to respond by introducing standards and frameworks for the disclosure and management of organizational cybersecurity risk exposure. Cy
Publikováno v:
SSRN Electronic Journal.
We investigate the impact of anonymous social media messages on nonprofessional investors’ judgments of firm value and perceptions of management competence and trustworthiness. In a 2 x 2 x 2 between participants experiment with 68 undergraduate ac