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 and Theory, 36(3), 71-89. 10.2308/ajpt-51669

International Collaboration

cited authors

  • Fan, Yangyang; Li, Chan; Raghunandan, K

authors

publication date

  • August 1, 2017

published in

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)

start page

  • 71

end page

  • 89

volume

  • 36

issue

  • 3