Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Marcy L. Shepardson"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6294af7eed25e2b6e115efa3ba737bf5
https://doi.org/10.2139/ssrn.4411079
https://doi.org/10.2139/ssrn.4411079
Autor:
Marcy L. Shepardson
Publikováno v:
Accounting, Organizations and Society. 74:56-74
Financial statement amounts are established by managers and verified by auditors, and reporting and audit processes are overseen by audit committees of individuals having varying levels of knowledge about and experience with specific financial report
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6cd733d4bbba65d62992fa780a2bb3d8
https://doi.org/10.1016/j.aos.2018.07.002
https://doi.org/10.1016/j.aos.2018.07.002
Publikováno v:
The Accounting Review. 91:1513-1541
We address whether SOX 404(b) internal control audits under two auditing standards regimes and SOX 404(a) management assessments are associated with improved internal control system quality, an important and largely unstudied potential benefit. In 20
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed4d20e5d0ae3c0fc787a3b227d38b5f
https://doi.org/10.2308/accr-51360
https://doi.org/10.2308/accr-51360
Publikováno v:
Accounting Horizons. 27:799-813
SYNOPSIS Since passage of the quickly finalized Sarbanes-Oxley Act during July 2002, audit production in the U.S. has been substantially expanded by mandated internal control audits. The control audit mandate is unique to the U.S. and costly to apply
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a882d5b0bb7d65d406bf051b358d3c2
https://doi.org/10.2308/acch-10362
https://doi.org/10.2308/acch-10362
Autor:
Marcy L. Shepardson, William R. Kinney
Publikováno v:
Journal of Accounting Research. 49:413-448
We use incremental and joint implementation of multiple SOX-based control effectiveness disclosure and audit mandates to assess relative performance of alternatives for small U.S. public companies. Using data from several low- and high-effort managem
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0455d50240429421ef787b0813da5ccd
https://doi.org/10.1111/j.1475-679x.2011.00400.x
https://doi.org/10.1111/j.1475-679x.2011.00400.x
Publikováno v:
SSRN Electronic Journal.
We assess whether financial statement audits reduce the risk of losses to capital providers. Prior research documents a negative association between financial statement audits and perceived credit risk or interest costs, but surprisingly few studies
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::82f17dc8cea7433add44a2b8a52cf6ef
https://doi.org/10.2139/ssrn.2719198
https://doi.org/10.2139/ssrn.2719198
Autor:
Marcy L. Shepardson
Publikováno v:
SSRN Electronic Journal.
Audit committee independence rules reduce potential firm-specific information for audit committees and self-interest may bias manager-provided information. Given these considerable limitations, it is important to understand how audit committee member
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec8ce8782ace61b82e1843f77ad42639
https://doi.org/10.2139/ssrn.2221366
https://doi.org/10.2139/ssrn.2221366
Publikováno v:
SSRN Electronic Journal.
In the decade since the July, 2002 passage of the quickly-legislated Sarbanes-Oxley Act, audit production in the U.S. has been substantially augmented by implementation of mandated internal control process audits. Audit production changes are importa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dd5d656320378a9caba5ba2b63d95f75
https://doi.org/10.2139/ssrn.2155144
https://doi.org/10.2139/ssrn.2155144