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Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation

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Cited by:

  1. Curtis E. Clements & Ryan K. Jessup & John D. Neill & Paul Wertheim, 2018. "The relationship between director tenure and director quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 142-161, August.
  2. Amina Zgarni & Hassouna Fadhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 169-169, February.
  3. Tu Thanh Hoai & Nguyen Phong Nguyen, 2022. "Internal Control Systems and Performance of Emerging Market Firms: The Moderating Roles of Leadership Consistency and Quality," SAGE Open, , vol. 12(3), pages 21582440221, September.
  4. Murali Jagannathan & Srinivasan Krishnamurthy & Joshua Spizman, 2021. "Board committees and director departures," The Financial Review, Eastern Finance Association, vol. 56(4), pages 619-644, November.
  5. Andrews Owusu & Alaa Mansour Zalata & Kamil Omoteso & Ahmed A. Elamer, 2022. "Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?," Journal of Business Ethics, Springer, vol. 175(4), pages 815-836, February.
  6. Madan Lal Bhasin, 2012. "Improving Corporate Governance. The role of Audit Committee Disclosures by Indian Corporations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 128-149, January.
  7. Chang, Jui-Chin & Sun, Huey-Lian & Tang, Alex P., 2021. "Effect of SEC enforcement actions on forced turnover of executives: Evidence associated with SOX provisions," International Review of Economics & Finance, Elsevier, vol. 76(C), pages 277-287.
  8. Eunice S. Khoo & Youngdeok Lim & Gary S. Monroe, 2020. "Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process," Abacus, Accounting Foundation, University of Sydney, vol. 56(3), pages 348-406, September.
  9. Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.
  10. Street, Daniel A. & Hermanson, Dana R., 2019. "How do restatements affect outside directors and boards? A review of the literature," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 19-46.
  11. Sander De Groote & Liesbeth Bruynseels & Ann Gaeremynck, 2023. "Are All Directors Treated Equally? Evidence from Director Turnover Following Opportunistic Insider Selling," Journal of Business Ethics, Springer, vol. 185(1), pages 185-207, June.
  12. Lu, Yu & Cao, Yue, 2018. "The individual characteristics of board members and internal control weakness: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 75-94.
  13. Feng, Yumei & Pan, Yuying & Wang, Lu & Sensoy, Ahmet, 2021. "The voice of minority shareholders: Online voting and corporate social responsibility," Research in International Business and Finance, Elsevier, vol. 57(C).
  14. Enriqueta Mancilla-Rendón & Carmen Lozano & Enrique Torres-Esteva, 2021. "Fuzzy Governance Model," Mathematics, MDPI, vol. 9(5), pages 1-16, February.
  15. Santanu Mitra & Mahmud Hossain & Barry R. Marks, 2012. "Corporate ownership characteristics and timeliness of remediation of internal control weaknesses," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(9), pages 846-877, October.
  16. Bradley Lail & Jason MacGregor & Martin Stuebs & Timothy Thomasson, 2015. "The Influence of Regulatory Approach on Tone at the Top," Journal of Business Ethics, Springer, vol. 126(1), pages 25-37, January.
  17. Feng, Yumei & Pan, Yuying & Ho, Kung-Cheng & Liu, Guanchun, 2023. "Corporate governance of weak stakeholders: Minority investors and investment efficiency," Emerging Markets Review, Elsevier, vol. 56(C).
  18. Chen, Dong & Li, Yi & Lu, Jiani & Li, Chenming, 2024. "Do international tax treaties govern financial report quality?," Research in International Business and Finance, Elsevier, vol. 69(C).
  19. Haislip, Jacob Z. & Peters, Gary F. & Richardson, Vernon J., 2016. "The effect of auditor IT expertise on internal controls," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 1-15.
  20. Liu, Wu-Po & Huang, Hua-Wei, 2020. "Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms," International Business Review, Elsevier, vol. 29(5).
  21. Westfall, Tiffany J. & Myring, Mark, 2022. "Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?," Advances in accounting, Elsevier, vol. 59(C).
  22. Pamela Brandes & Ravi Dharwadkar & Jonathan F. Ross & Linna Shi, 2022. "Time is of the Essence!: Retired Independent Directors’ Contributions to Board Effectiveness," Journal of Business Ethics, Springer, vol. 179(3), pages 767-793, September.
  23. SARAH E. McVAY, 2011. "Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 449-456, May.
  24. Alessandro Zattoni & Emmanouil Dedoulis & Stergios Leventis & Hans Van Ees, 2020. "Corporate governance and institutions—A review and research agenda," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(6), pages 465-487, November.
  25. Minhang Deng & Yunyi Wang & Gaoliang Tian & Bozhi Xu & Yuyan Tang, 2023. "Institutional investors' corporate site visits and resource extraction: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5211-5243, December.
  26. Youliang Yan & Maochuan Wang & Jieji Lai, 2024. "Does corporate digitalization promote labor investment efficiency? Evidence from Chinese listed companies," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-16, December.
  27. Mahfuja Malik, 2014. "Audit committee composition and effectiveness: a review of post-SOX literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 81-117, October.
  28. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
  29. Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark, 2014. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 175-195.
  30. Zhou, Fuzhao & Huang, Jianning, 2024. "Cybersecurity data breaches and internal control," International Review of Financial Analysis, Elsevier, vol. 93(C).
  31. Hoitash, Udi & Mkrtchyan, Anahit, 2022. "Internal governance and outside directors’ connections to non-director executives," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  32. Navarro, Patricia & Robb, Sean W.G. & Sutton, Steve G. & Weisner, Martin M., 2020. "The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  33. Hiroshi Uemura, 2014. "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers SDES-2014-4, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
  34. Duojiao Tan & Bilal & Simon Gao & Bushra Komal, 2020. "Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies," Sustainability, MDPI, vol. 12(5), pages 1-14, February.
  35. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
  36. Eunice S. Khoo & Youngdeok Lim & Louise Y. Lu & Gary S. Monroe, 2022. "Corporate social responsibility performance and the reputational incentives of independent directors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 841-881, May.
  37. Matthew J. Keane & Randal J. Elder & Susan M. Albring, 2012. "The effect of the type and number of internal control weaknesses and their remediation on audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(4), pages 377-399, October.
  38. Ying Cao & Yuanying Chi & Jianbin Wei, 2023. "Internal Control, Negative News, and Corporate Performance An Empirical Analysis Based on China's Strategic Emerging Enterprises," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 13(1), pages 1-2.
  39. Xia Chen & Mei Feng & Chan Li, 2020. "Family entrenchment and internal control: evidence from S&P 1500 firms," Review of Accounting Studies, Springer, vol. 25(1), pages 246-278, March.
  40. 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.
  41. 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).
  42. Ibrahim Amayreh & Husam Ananzeh & Abdullah Bugshan, 2024. "The Impact of Board of Directors and Islamic Shariah on Company Internal Control: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 14(1), pages 39-51, January.
  43. Philip Beaulieu & Louise Hayes & Lev M. Timoshenko, 2023. "Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 622-659, March.
  44. Siyi Liu & Daoguang Yang & Nian Liu & Xin Liu, 2019. "The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China," Sustainability, MDPI, vol. 11(18), pages 1-28, September.
  45. 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.
  46. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  47. Pu, Guifang & Xie, Yanxiang & Wang, Kai, 2023. "Board faultlines and risk-taking," Finance Research Letters, Elsevier, vol. 51(C).
  48. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
  49. Feng, Yumei & Yu, Qiang & Nan, Xingheng & Cai, Yongbin, 2022. "Can employee stock ownership plans reduce corporate financialization? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 140-151.
  50. Bolton, Brian & Lian, Qin & Rupley, Kathleen & Zhao, Jing, 2016. "Industry contagion effects of internal control material weakness disclosures," Advances in accounting, Elsevier, vol. 34(C), pages 27-40.
  51. Qiang Li & Wenjuan Ruan & Tiantian Sun & Erwei Xiang, 2020. "Corporate governance and corporate environmental investments: Evidence from China," Energy & Environment, , vol. 31(6), pages 923-942, September.
  52. Peiqing Zhu & Jianbo Song, 2021. "The Role of Internal Control in Firms’ Coping with the Impact of the COVID-19 Pandemic: Evidence from China," Sustainability, MDPI, vol. 13(11), pages 1-22, June.
  53. Xiaolu Xu, 2024. "Generalist CEOs, management risk and internal control weaknesses," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 209-239, January.
  54. Sakthi Mahenthiran & Berta Silva Palavecinos & Hanns De La Fuente-Mella, 2020. "The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile," IJFS, MDPI, vol. 8(4), pages 1-21, December.
  55. Hiroshi Uemura, 2018. "Effects of CEO Turnover and Board Composition Reform on Improvements in the Internal Control Quality," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(3), pages 36-52, July.
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