Matches in SemOpenAlex for { <https://semopenalex.org/work/W2134268741> ?p ?o ?g. }
Showing items 1 to 95 of
95
with 100 items per page.
- W2134268741 endingPage "158" @default.
- W2134268741 startingPage "137" @default.
- W2134268741 abstract "This paper focuses on a sample of 261 companies that 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)." @default.
- W2134268741 created "2016-06-24" @default.
- W2134268741 creator A5013859987 @default.
- W2134268741 creator A5075180245 @default.
- W2134268741 date "2005-09-01" @default.
- W2134268741 modified "2023-10-16" @default.
- W2134268741 title "The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act" @default.
- W2134268741 cites W2015684427 @default.
- W2134268741 cites W2021630490 @default.
- W2134268741 cites W2022639256 @default.
- W2134268741 cites W2094774490 @default.
- W2134268741 cites W2148064970 @default.
- W2134268741 cites W2156188151 @default.
- W2134268741 cites W2168203983 @default.
- W2134268741 cites W2734848279 @default.
- W2134268741 cites W3125629515 @default.
- W2134268741 doi "https://doi.org/10.2308/acch.2005.19.3.137" @default.
- W2134268741 hasPublicationYear "2005" @default.
- W2134268741 type Work @default.
- W2134268741 sameAs 2134268741 @default.
- W2134268741 citedByCount "575" @default.
- W2134268741 countsByYear W21342687412012 @default.
- W2134268741 countsByYear W21342687412013 @default.
- W2134268741 countsByYear W21342687412014 @default.
- W2134268741 countsByYear W21342687412015 @default.
- W2134268741 countsByYear W21342687412016 @default.
- W2134268741 countsByYear W21342687412017 @default.
- W2134268741 countsByYear W21342687412018 @default.
- W2134268741 countsByYear W21342687412019 @default.
- W2134268741 countsByYear W21342687412020 @default.
- W2134268741 countsByYear W21342687412021 @default.
- W2134268741 countsByYear W21342687412022 @default.
- W2134268741 countsByYear W21342687412023 @default.
- W2134268741 crossrefType "journal-article" @default.
- W2134268741 hasAuthorship W2134268741A5013859987 @default.
- W2134268741 hasAuthorship W2134268741A5075180245 @default.
- W2134268741 hasConcept C10138342 @default.
- W2134268741 hasConcept C105702510 @default.
- W2134268741 hasConcept C105795698 @default.
- W2134268741 hasConcept C121955636 @default.
- W2134268741 hasConcept C129361004 @default.
- W2134268741 hasConcept C144133560 @default.
- W2134268741 hasConcept C162324750 @default.
- W2134268741 hasConcept C187736073 @default.
- W2134268741 hasConcept C199450454 @default.
- W2134268741 hasConcept C199521495 @default.
- W2134268741 hasConcept C202451310 @default.
- W2134268741 hasConcept C2775924081 @default.
- W2134268741 hasConcept C2779815580 @default.
- W2134268741 hasConcept C2780247198 @default.
- W2134268741 hasConcept C2781426361 @default.
- W2134268741 hasConcept C33923547 @default.
- W2134268741 hasConcept C39896193 @default.
- W2134268741 hasConcept C4577558 @default.
- W2134268741 hasConcept C71924100 @default.
- W2134268741 hasConceptScore W2134268741C10138342 @default.
- W2134268741 hasConceptScore W2134268741C105702510 @default.
- W2134268741 hasConceptScore W2134268741C105795698 @default.
- W2134268741 hasConceptScore W2134268741C121955636 @default.
- W2134268741 hasConceptScore W2134268741C129361004 @default.
- W2134268741 hasConceptScore W2134268741C144133560 @default.
- W2134268741 hasConceptScore W2134268741C162324750 @default.
- W2134268741 hasConceptScore W2134268741C187736073 @default.
- W2134268741 hasConceptScore W2134268741C199450454 @default.
- W2134268741 hasConceptScore W2134268741C199521495 @default.
- W2134268741 hasConceptScore W2134268741C202451310 @default.
- W2134268741 hasConceptScore W2134268741C2775924081 @default.
- W2134268741 hasConceptScore W2134268741C2779815580 @default.
- W2134268741 hasConceptScore W2134268741C2780247198 @default.
- W2134268741 hasConceptScore W2134268741C2781426361 @default.
- W2134268741 hasConceptScore W2134268741C33923547 @default.
- W2134268741 hasConceptScore W2134268741C39896193 @default.
- W2134268741 hasConceptScore W2134268741C4577558 @default.
- W2134268741 hasConceptScore W2134268741C71924100 @default.
- W2134268741 hasIssue "3" @default.
- W2134268741 hasLocation W21342687411 @default.
- W2134268741 hasOpenAccess W2134268741 @default.
- W2134268741 hasPrimaryLocation W21342687411 @default.
- W2134268741 hasRelatedWork W1776482664 @default.
- W2134268741 hasRelatedWork W1987328009 @default.
- W2134268741 hasRelatedWork W2074674675 @default.
- W2134268741 hasRelatedWork W2095471836 @default.
- W2134268741 hasRelatedWork W2131507660 @default.
- W2134268741 hasRelatedWork W2364744865 @default.
- W2134268741 hasRelatedWork W2377913517 @default.
- W2134268741 hasRelatedWork W2379341496 @default.
- W2134268741 hasRelatedWork W2901397395 @default.
- W2134268741 hasRelatedWork W3124317856 @default.
- W2134268741 hasVolume "19" @default.
- W2134268741 isParatext "false" @default.
- W2134268741 isRetracted "false" @default.
- W2134268741 magId "2134268741" @default.
- W2134268741 workType "article" @default.