search query: @indexterm INTERNAL CONTROL / total: 207
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| Author: | Leone, A. J. |
| Title: | Factors related to internal control disclosure: A discussion of Asbaugh, Collins and Kinney (2007) and Doyle, Ge, and McVay (2007) |
| Journal: | Journal of Accounting & Economics
2007 : SEP, VOL. 44: 1-2 p. 224-237 |
| Index terms: | auditing internal control disclosure accounting standards financial reporting |
| Language: | eng |
| Abstract: | Evidence on factors that lead firms to disclose significant weaknesses or internal control (hereafter as: IC) deficiencies are provided by Ashbaugh, Collins and Kinney (hereafter as: ACK) and Doyle, Ge and McVay (hereafter as: DGM). Both ACK and DGM have laid the groundwork for research on reporting about internal controls over financial reporting. This paper presents alternative explanations and consistent descriptive evidence on that if control risk factors associated with organizational complexity, significant organizational changes or relative investments in IC systems are related to disclosure of IC. It is also a starting point for future research on the consequences of IC deficiencies disclosure. |
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