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Spillover Effects of Internal Control Weakness Disclosures
Language: en
Pages:
Authors: Shijun Cheng
Categories:
Type: BOOK - Published: 2018 - Publisher:

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We find that firms are less likely to report an internal control material weakness (as mandated by the Sarbanes-Oxley Act) in a given year if one of their audit
Industry Contagion Effects of Internal Control Material Weakness Disclosures
Language: en
Pages:
Authors: Brian J. Bolton
Categories:
Type: BOOK - Published: 2017 - Publisher:

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This study examines whether there is an industry contagion effect for negative market reactions to internal control material weakness (ICMW) disclosures. From a
The Disclosure of Material Weaknesses in Internal Control After the Sarbanes-Oxley Act
Language: en
Pages: 0
Authors: Weili Ge
Categories:
Type: BOOK - Published: 2006 - Publisher:

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This paper focuses on a sample of 261 companies that have disclosed at least one material weakness in internal control in their SEC filings after the effective
Reliability of Disclosed Internal Control Weakness and Changes in Disclosure Regulation
Language: en
Pages:
Authors: Yanju Liu
Categories:
Type: BOOK - Published: 2013 - Publisher:

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Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002
Language: en
Pages: 42
Authors: Jacqueline S. Hammersley
Categories:
Type: BOOK - Published: 2007 - Publisher:

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Under Section 302 of the Sarbanes Oxley Act, officers must evaluate the effectiveness of internal controls quarterly. We examine the stock price reaction to man