Market reactions to the internal control reporting presentation format: combined vs separate audit reports
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DOI: 10.1108/maj-12-2020-2951
Abstract: PurposeThis paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal control over financial reporting [ICOFR] audit reports, or presenting… read more here.
Keywords: presentation; presentation format; market; audit ... See more keywords
IT Does Matter: The Folly of Ignoring IT Material Weaknesses
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DOI: 10.2308/acch-52031
Abstract: SYNOPSIS Information technology (IT) has a large and growing impact on firms and executives. While there are questions about the ability of IT to create a competitive advantage, we make the case that ignoring IT… read more here.
Keywords: ignoring material; material weaknesses; folly ignoring; matter folly ... See more keywords