INTERNAL CONTROL DEFICIENCY (ICD) DISCLOSURES PRIOR TO MANDATED INTERNAL CONTROL AUDITS
Author(s): LUMINITA IONESCU
luminitaionescu2003@yahoo.com
Spiru Haret University
Journal: Geopolitics, History, and International Relations
Volume: 1(2) • 2009
Year: 2010
Full text: http://www.addletonacademicpublishers.com
Publisher: Addleton Academic Publishers
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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