Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?

Author： Chan Kam C. Lee Picheng Seow Gim S.

ISSN： 1475-7702

Source： Review of Accounting and Finance, Vol.7, Iss.4, 2008-10, pp. : 338-354

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

Previous Menu Next

Abstract

Related content

Why did the League of Nations fail?

By Eloranta Jari

Cliometrica, Vol. 5, Iss. 1, 2011-01 ,pp. : 27-52

Springer Publishing Company

Access to resources Recommend Favorite

Auditors' unqualified opinions on internal controls and accrual quality

By Li Liuchuang Tian Gaoliang Qi Baolei

Nankai Business Review International, Vol. 3, Iss. 4, 2012-11 ,pp. : 332-353

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees

By Mitra Santanu

Review of Accounting and Finance, Vol. 8, Iss. 4, 2009-10 ,pp. : 369-387

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404

By Mitra Santanu Hossain Mahmud

Review of Accounting and Finance, Vol. 10, Iss. 1, 2011-02 ,pp. : 5-29

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Did Japanese-SOX have an impact on earnings management and earnings quality?

By Ziebart David A.

Managerial Auditing Journal, Vol. 30, Iss. 4-5, 2015-05 ,pp. : 482-510

Emerald Group Publishing Ltd

Access to resources Recommend Favorite