Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act

The main objectives of the Sarbanes-Oxley Act of 2002 are to improve the accuracy and reliability of corporate disclosure. Under Section 404 of the Sarbanes-Oxley Act, the external auditor has to report an assessment of the firm’s internal controls and attest to management’s assessment of the firm’s...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2008-11, Vol.27 (2), p.161-179
Hauptverfasser:	Chan, Kam C., Farrell, Barbara, Lee, Picheng
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit committees Auditing standards Auditor changes Auditors reports Corporate profits Disclosure Earnings management Errors Financial reporting Financial statements Internal controls Public Company Accounting Reform & Investor Protection Act 2002-US Studies Working capital
Online-Zugang:	Volltext
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