The Persistence in the Association between Section 404 Material Weaknesses and Financial Reporting Quality

This study examines whether Sarbanes-Oxley (SOX) Section 404 material weakness (MW404) disclosures are predictive of future financial reporting quality. I find evidence that for companies with a history of MW404s, the likelihood of misstatements in financial information continues to be significantly...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2014-02, Vol.33 (1), p.93-116
1. Verfasser:	Myllymäki, Emma-Riikka
Format:	Artikel
Sprache:	eng
Schlagworte:	Disclosure Financial reporting Financial statements Internal controls Public Company Accounting Reform & Investor Protection Act 2002-US Studies
Online-Zugang:	Volltext
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