Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures-Reference-Cited by-同舟云学术

Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures

Published:2022-12-02 Issue: Volume: Page:1-26
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Cao Zhangfan¹^ORCID,Chen Steven Xianglong²^ORCID,Jiang Mengfei³,Xiang Mengyuan⁴

Affiliation:

1. School of Accounting, Zhejiang Gongshang University, Hangzhou, People’s Republic of China

2. Accounting and Finance Group, University of Liverpool Management School, Liverpool, UK

3. Business School, The University of Edinburgh, Edinburgh, UK

4. School of Intelligent Finance and Business, Xi’an Jiaotong-Liverpool University, Suzhou, People’s Republic of China

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/01559982.2022.2147470

Reference71 articles.

1. The Cross-National Diversity of Corporate Governance: Dimensions and Determinants

2. Economic effects of SOX Section 404 compliance: A corporate insider perspective

3. How does internal control regulation affect financial reporting?

4. Aobdia, D., Sadka, G. & Choudhary, P. (2020). why do auditors fail to report material weaknesses in internal controls ? Evidence from the PCAOB data. In Working paper (Issue 2018).

5. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

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