Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits? Article

Fan, Yangyang, Li, Chan, Raghunandan, K. (2017). Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits? . AUDITING-A JOURNAL OF PRACTICE & THEORY, 36(3), 71-89. 10.2308/ajpt-51669

Open Access International Collaboration

keywords

  • BOARD
  • Business & Economics
  • Business, Finance
  • CONTROL DEFICIENCIES
  • EARNINGS MANAGEMENT
  • ERRORS
  • FEES
  • MATERIAL WEAKNESSES
  • MODELS
  • QUALITY
  • REMEDIATION
  • RISK
  • SOX 404
  • Social Sciences
  • internal control
  • material misstatement

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 71

end page

  • 89

volume

  • 36

issue

  • 3