The Association between IT Material Weaknesses and Earnings Management

In this paper, we examine the relationship between (1) information technology-related internal control material weaknesses (ITMWs) as reported by public companies between 2004 and 2012, and (2) earnings management. Prior research suggests that companies with internal control deficiencies are more li...

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Veröffentlicht in:	The Journal of information systems 2018-09, Vol.32 (3), p.53-64
Hauptverfasser:	Heninger, William G., Johnson, Eric N., Kuhn, John R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accruals Earnings management Gross income Information technology Internal controls Public companies
Online-Zugang:	Volltext
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