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.
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Showing 1 to 7 of 7 for “"Material Weakness"”.
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The Impact of Meeting Analyst Earnings Expectations on the Market Response to the Announcement of Internal Control Weaknesses
… earning expectations on the market response to material weakness disclosures identified under Sections 302 and 404 of the Sarbanes-Oxley Act of 2020. Utilizing a sample period spanning 15 years, I find that the market response to material weakness disclosures is significantly influenced by …
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Unintended Consequences of Internal Controls Over Financial Reporting
… research indicates that companies with disclosed material weaknesses in internal controls face significant capital-markets based consequences (Ashbaugh-Skaife et al. 2009; Hammersley 2008; Cheng et al. 2006). However, prior research has not examined whether these consequences impact the decision …
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Voluntary Adoption of Internal Audit by NASDAQ Firms and its Impact on Financial Reporting
… accruals and are more likely to report a material weakness. Firms also implement an internal audit function over time and as they become financially healthier and feel more external monitoring pressure (e.g., from debtholders). The findings suggests that notwithstanding the lack of a …
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North Korea through the Lens of Unification: Regime Legitimacy and Survival, 1980-1988
… with the increasing availability of declassified materials from various archives, it is now possible to reassess whether North Korea was committed to unification, and if so, why and how. I argue that North Korea, despite its material weakness and diminishing international prestige compared to the …
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Applying systems-thinking to reduce check-the-box decisions in the audit of complex estimates
… in less check-the-box decisions related to material misstatement decisions, but not to material weakness decisions. I find evidence that the systems-thinking perspective changes how auditors incorporate business process complexity into their audit planning process and changes how they …
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Fear and frustration : rising state perceptions of threats and opportunities
… to coercion or unprepared for war with a materially stronger dominant state. Rising states, therefore, increase their threat assessments in response to almost any kind of competition by the dominant state. The risks of underestimating the dominant state's resolve are also significant: a …
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The Role of Behavioral Mind-Sets on Auditors' Professional Skepticism: An Experimental Investigation of Auditor Int
… a control problem potentially indicative of a material weakness (i.e., higher severity). These results indicate that routine audit planning tasks altered an auditors' skeptical mind-set, which impacted the persuasiveness of management information, even though the update meeting was unrelated to …