Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 6 of 6 for “"Internal Control Deficiencies"”.
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General Counsel Characteristics and Financial Reporting Quality
… proxied by class action lawsuits and reportable internal control deficiencies. GC total and equity compensation are associated with higher financial reporting quality, proxied by accrual quality, while GC total compensation is also associated with higher financial reporting quality proxied by …
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Are voluntary internal controls-related audit report disclosures informative in IPOs?
… to assess the quality of an IPO company’s internal controls, which affect the quality of management-provided financial information, without an opinion on internal controls effectiveness from management or the external auditor. When not engaged to opine on the effectiveness of internal …
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Case study on accounting fraud of U.S.-listed Chinese companies
… management, weak corporate governance, and internal control deficiencies; 2) suspicious corporate transactions and potential mechanics of how fraud was committed, including overstated revenues, unusually high cash balances and accounts receivable balances, abnormally higher gross profit …
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Auditors' Reactions to and Companies' Control of Classification Shifting
… shifting and also how the existence of internal control deficiencies affect the incidence of classification shifting. I adopt the models of Fan, Barua, Cready and Thomas (2010). My empirical analyses are based on quarterly financial data during the sample period of 1988-2007. I find that …
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INTERNAL CONTROL QUALITY AND INFORMATION ASYMMETRY IN THE SECONDARY LOAN MARKET
… the association between the disclosure of the Internal Control Deficiencies (ICDs), as a proxy for the internal control quality, and information asymmetry (IA) in the secondary loan market. Second, it identifies which types of ICDs exacerbate conditions of information asymmetry in the secondary …
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Big 4 Office Personnel and Audit Quality
… modifications, yet also report fewer material internal control weaknesses. In an analysis of audit personnel experience and audit quality, this study finds that experienced audit managers are associated with fewer restatements and experienced partners report more instances of material internal …