Matches in SemOpenAlex for { <https://semopenalex.org/work/W1994268833> ?p ?o ?g. }
Showing items 1 to 99 of
99
with 100 items per page.
- W1994268833 endingPage "813" @default.
- W1994268833 startingPage "799" @default.
- W1994268833 abstract "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, yet little is known about the conduct of control audits or the efficacy of lower-cost alternatives. This paper reflects our overall knowledge about control audit production and observation of a consistent message across public and limited non-public archival data, analytical studies, and numerous personal experiences of audit practitioners. Our primary observation is that, absent any financial misstatement, auditors find it difficult to identify material weaknesses in control design. Conversely, when auditors know about misstatements they can, and do, detect related material weaknesses and thereby identify most public companies found by mandated control audits to have ineffective controls. Thus, it appears possible to exploit this observation to identify and publicly disclose most companies with weak controls without incurring the cost of full internal control audits. We believe that U.S. markets could benefit from more transparency about the current U.S. audit production process and from informed debate about the best mechanism design for balancing the needs of all parties interested in internal control quality disclosure." @default.
- W1994268833 created "2016-06-24" @default.
- W1994268833 creator A5008516243 @default.
- W1994268833 creator A5010965438 @default.
- W1994268833 creator A5018076178 @default.
- W1994268833 date "2013-12-01" @default.
- W1994268833 modified "2023-09-27" @default.
- W1994268833 title "Reflections on a Decade of SOX 404(b) Audit Production and Alternatives" @default.
- W1994268833 cites W1989869055 @default.
- W1994268833 cites W2119476656 @default.
- W1994268833 cites W2150537829 @default.
- W1994268833 cites W3122959534 @default.
- W1994268833 cites W3122960299 @default.
- W1994268833 cites W3123231412 @default.
- W1994268833 doi "https://doi.org/10.2308/acch-10362" @default.
- W1994268833 hasPublicationYear "2013" @default.
- W1994268833 type Work @default.
- W1994268833 sameAs 1994268833 @default.
- W1994268833 citedByCount "33" @default.
- W1994268833 countsByYear W19942688332014 @default.
- W1994268833 countsByYear W19942688332015 @default.
- W1994268833 countsByYear W19942688332016 @default.
- W1994268833 countsByYear W19942688332017 @default.
- W1994268833 countsByYear W19942688332018 @default.
- W1994268833 countsByYear W19942688332019 @default.
- W1994268833 countsByYear W19942688332020 @default.
- W1994268833 countsByYear W19942688332021 @default.
- W1994268833 countsByYear W19942688332022 @default.
- W1994268833 countsByYear W19942688332023 @default.
- W1994268833 crossrefType "journal-article" @default.
- W1994268833 hasAuthorship W1994268833A5008516243 @default.
- W1994268833 hasAuthorship W1994268833A5010965438 @default.
- W1994268833 hasAuthorship W1994268833A5018076178 @default.
- W1994268833 hasBestOaLocation W19942688331 @default.
- W1994268833 hasConcept C121955636 @default.
- W1994268833 hasConcept C139719470 @default.
- W1994268833 hasConcept C140181557 @default.
- W1994268833 hasConcept C144133560 @default.
- W1994268833 hasConcept C152550464 @default.
- W1994268833 hasConcept C162324750 @default.
- W1994268833 hasConcept C170856484 @default.
- W1994268833 hasConcept C177309310 @default.
- W1994268833 hasConcept C17744445 @default.
- W1994268833 hasConcept C187736073 @default.
- W1994268833 hasConcept C191602146 @default.
- W1994268833 hasConcept C198694475 @default.
- W1994268833 hasConcept C199450454 @default.
- W1994268833 hasConcept C199521495 @default.
- W1994268833 hasConcept C199539241 @default.
- W1994268833 hasConcept C2775884135 @default.
- W1994268833 hasConcept C2775924081 @default.
- W1994268833 hasConcept C2778348673 @default.
- W1994268833 hasConcept C2780233690 @default.
- W1994268833 hasConcept C38652104 @default.
- W1994268833 hasConcept C41008148 @default.
- W1994268833 hasConcept C62190432 @default.
- W1994268833 hasConceptScore W1994268833C121955636 @default.
- W1994268833 hasConceptScore W1994268833C139719470 @default.
- W1994268833 hasConceptScore W1994268833C140181557 @default.
- W1994268833 hasConceptScore W1994268833C144133560 @default.
- W1994268833 hasConceptScore W1994268833C152550464 @default.
- W1994268833 hasConceptScore W1994268833C162324750 @default.
- W1994268833 hasConceptScore W1994268833C170856484 @default.
- W1994268833 hasConceptScore W1994268833C177309310 @default.
- W1994268833 hasConceptScore W1994268833C17744445 @default.
- W1994268833 hasConceptScore W1994268833C187736073 @default.
- W1994268833 hasConceptScore W1994268833C191602146 @default.
- W1994268833 hasConceptScore W1994268833C198694475 @default.
- W1994268833 hasConceptScore W1994268833C199450454 @default.
- W1994268833 hasConceptScore W1994268833C199521495 @default.
- W1994268833 hasConceptScore W1994268833C199539241 @default.
- W1994268833 hasConceptScore W1994268833C2775884135 @default.
- W1994268833 hasConceptScore W1994268833C2775924081 @default.
- W1994268833 hasConceptScore W1994268833C2778348673 @default.
- W1994268833 hasConceptScore W1994268833C2780233690 @default.
- W1994268833 hasConceptScore W1994268833C38652104 @default.
- W1994268833 hasConceptScore W1994268833C41008148 @default.
- W1994268833 hasConceptScore W1994268833C62190432 @default.
- W1994268833 hasIssue "4" @default.
- W1994268833 hasLocation W19942688331 @default.
- W1994268833 hasOpenAccess W1994268833 @default.
- W1994268833 hasPrimaryLocation W19942688331 @default.
- W1994268833 hasRelatedWork W158136844 @default.
- W1994268833 hasRelatedWork W1879895764 @default.
- W1994268833 hasRelatedWork W2348184752 @default.
- W1994268833 hasRelatedWork W2353778441 @default.
- W1994268833 hasRelatedWork W2374578251 @default.
- W1994268833 hasRelatedWork W2376149838 @default.
- W1994268833 hasRelatedWork W3007989510 @default.
- W1994268833 hasRelatedWork W3124215193 @default.
- W1994268833 hasRelatedWork W4253814179 @default.
- W1994268833 hasRelatedWork W305950719 @default.
- W1994268833 hasVolume "27" @default.
- W1994268833 isParatext "false" @default.
- W1994268833 isRetracted "false" @default.
- W1994268833 magId "1994268833" @default.
- W1994268833 workType "article" @default.