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 5 of 5 for “"internal control weaknesses"”.
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The Impact of Meeting Analyst Earnings Expectations on the Market Response to the Announcement of Internal Control Weaknesses
… earnings. I find evidence that new material weaknesses disclosed under SOX 404 are associated with more negative market response compared to repeating material weaknesses, however no such difference exists for material weaknesses disclosed under SOX 302. I also find that the number of …
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Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
… (i.e., goodwill impairments, M&A related internal control weaknesses, M&A related financial restatements, and market reaction to goodwill impairments) when the auditor provides NAS to an audit-client in a successful M&A transaction.</p> <p>The final sample used for this study consists of …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… proxies for audit quality (e.g., restatements, internal control weaknesses, and meeting or beating analysts’ earnings forecasts) and audit risk or effort (e.g., audit pricing and audit report lag). The final sample consists of 21,850 firm-year observations from 2005 to 2020 for U.S. issuers. The …
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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 …
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of …