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• W2920291279 abstract "ABSTRACT Control self-assessment (CSA) represents the practice of making operational-level managers responsible for internal control monitoring. We investigate the association between the use of CSA and certain costs incurred in maintaining internal control systems and complying with regulatory requirements. We find a negative association between CSA and external audit fees paid for the audit of internal control over financial reporting. Moreover, we find an incremental fee reduction resulting from the interaction between CSA and Section 404 assistance provided to the external auditor by the internal auditor. Additionally, we find a negative association between the use of CSA and some costs of the internal audit's own evaluation of operational and financial controls for managerial purposes. In sum, our study suggests that CSA can lessen at least some internal control costs while reducing control risk as proxied by external costs of internal control compliance. We discuss implications for broader management control systems." @default.
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• W2920291279 date "2019-03-01" @default.
• W2920291279 modified "2023-10-05" @default.
• W2920291279 title "Control Self-Assessment and Costs of Compliance with Sarbanes-Oxley Section 404" @default.
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• W2920291279 doi "https://doi.org/10.2308/jmar-52399" @default.
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