Institute of Interdisciplinary Studies in Humanities and Social Sciences Contemporary Science Association Global studies in education at Waikato

INTERNAL CONTROL DEFICIENCY (ICD) DISCLOSURES PRIOR TO MANDATED INTERNAL CONTROL AUDITS PDF Print E-mail
Written by LUMINITA IONESCU   
ABSTRACT. Gong et al. maintain that there exist countervailing forces that may motivate managers of cross-listed firms to exert effort to detect and truthfully report existing ICDs. Ashbaugh-Skaife et al. document the determinants of ICDs for a broad cross-section of SEC registrants during a regulatory regime where the reporting of internal control problems was in a state of transition and largely voluntary. Stephens examines the impact of corporate governance quality on firm reporting of internal control deficiencies (ICDs) prior to SOX-mandated audits holding constant the existence of a control weakness. (pp. 119–123)
 

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