The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
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DOI: 10.1016/j.intacc.2013.04.004
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Cited by:
- Jialin Yan & Haibo Hu & Yiruo Hu, 2024. "Does internal control improve enterprise environmental, social, and governance information disclosure? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4980-4994, September.
- Juan Mao & Zhongxia (Shelly) Ye, 2023. "Internal control material weakness disclosure and misstatement duration," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 118-151, January.
- Rose, Anna M. & Rose, Jacob M. & Obermire, Kara M. & Strand Norman, Carolyn & Frydenlund, Nicole, 2023. "How can firms repair their reputations when they discover information technology control material weaknesses?," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
- Qianhui Ma & Lan Ju & Zishi Zhang, 2022. "Innovation Input and Firm Value: Based on the Moderating Effect of Internal Control," Sustainability, MDPI, vol. 14(18), pages 1-24, September.
- Wu, Xi & Wang, Jun, 2018. "Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China," The International Journal of Accounting, Elsevier, vol. 53(1), pages 1-19.
- Haislip, Jacob Z. & Masli, Adi & Richardson, Vernon J. & Watson, Marcia Weidenmier, 2015. "External reputational penalties for CEOs and CFOs following information technology material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 1-15.
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More about this item
Keywords
Internal controls; Sarbanes–Oxley Act; Reputational penalties; Corporate governance;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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