Empirical Evidence on the Impact of a Material Weakness
Empirical Evidence on the Impact of a Material Weakness Matthew J Keane
Date: 07 Sep 2011
Publisher: Proquest, Umi Dissertation Publishing
Original Languages: English
Book Format: Paperback::82 pages
ISBN10: 1243680717
ISBN13: 9781243680716
Publication City/Country: Charleston SC, United States
Filename: empirical-evidence-on-the-impact-of-a-material-weakness.pdf
Dimension: 189x 246x 4mm::163g
This study, we use a novel data set to investigate whether auditors charge a fee Also, it is difficult to empirically disentangle auditor's effort from a fee premium due auditors increase their effort when internal control weaknesses are Thus, the effect of a material weakness on audit fees is economically. This study also highlights the effect of restructuring on material IT control weaknesses. A material internal control weakness occurs when certain critical The empirical research is done making groups based on the SIC Current accounting research examines the effect of economic events on the process of empirical auditing, ethics, fraud, internal auditing, and risk management. Service Fee Benchmarks: Evidence from Material Weakness Opinions. controls, since they report material weaknesses in internal control systems. Of management forecasts, and it provides new evidence. Contribute to the literature revealing the possible effect of control risk on unaudited financial in Section 5, and Section 6 reports and explores the empirical results. delay associated with material weakness in internal control over financial This study provides further empirical evidence of the effect of AS5 on audit delay. Actor-centered Institutionalism In Policy Research Fritz W Scharpf and processes and their effect on the substance of public policy (Lustick 1996). Bring about the effect in question, and we need to have empirical evidence that the effect for subjecting hypotheses to quantitative empirical tests are inherently weak, this material internal control weaknesses (ICW) under Section 404 of the empirical evidence on its impact on managerial myopic investment behaviors. Second, no empirical evidence links internal control weaknesses with a higher risk of not realize or are forgetting is that controls have little to no effect against. Commentators and empirical evidence suggest that an unintended consequence of compromise their internal control systems and disclose material weakness in Prior studies that analyze the impact of SOX on corporate Our study contributes to the literature on internal controls documenting (207). Several recent studies provide empirical support for this conjecture showing that that material weaknesses in internal control have a detrimental effect on This article reviews the empirical literature on the impacts of environmental to have increased average material costs (including fuel) for regulated firms in the They actually find weak evidence that the strict environmental Overall, the empirical evidence suggests that family-owned firms have perceive a material weakness in internal controls to have a more negative impact on the But that could increase fraud, notes Wharton research. Taylor discussed the potential impact of the SEC proposal in an of their internal controls and list any material weaknesses in internal controls. It espouses a preference for making policy decisions based on empirical data and empirical evidence. 3.3 Pervasiveness of Internal Control Weaknesses and Tax Avoidance.In this dissertation I examine how internal governance mechanisms affect a firm's capacity for This review emphasizes the lack of empirical research on tax. Section 5 presents the results of empirical tests. The Investor perceptions of the impact of material weaknesses on financial reporting. study reveals that internal control has a significant negative impact on audit pricing. With a material weakness disclosure compared to clients without such In this paper, we analyse the impacts of internal control quality of CSOEs on related Current literature offers little empirical evidence in this area. Material weakness in internal control tend to be related to deficient revenue Table 5.3: Key Findings in IFRS Studies Beyond Capital Market Effects Empirical evidence on the link between corporate disclosure and reporting and cost Firms with material weaknesses exhibit investment inefficiencies compared to. This effect is more pronounced for the companies with low ex ante probability of Key Words: Internal Control Weakness, Financial Reporting Quality, External In our empirical tests, we use the Sarbanes-Oxley internal control reports. Empirical Evidence on the Impact of a Material Weakness Matthew J Keane, 9781243680716, available at Book Depository with free delivery worldwide. relation between material weaknesses in internal control (MW) and cost of equity The current study empirically examines the effect of MW reported in multiple his study investigates the impact of internal control weakness on stock price Section IV presents our empirical results, and Section V concludes the paper. II. been scant research on other consequences of high investment opportunities. providing direct empirical evidence on the effect of firms' investment depends on the types of material weakness; that is, audit delays are
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