haku: @indexterm CONTROL / yhteensä: 830
viite: 45 / 830
| Tekijä: | Patterson, E.R. Smith, J.R. |
| Otsikko: | The effects of Sarbanes-Oxley on auditing and internal control strength |
| Lehti: | Accounting Review
2007 : MAR, VOL. 82:2, p. 427-455 |
| Asiasana: | auditing accounting control legislation USA |
| Kieli: | eng |
| Tiivistelmä: | This study provides a theoretical investigation of the effects of the Sarbanes-Oxley Act of 2002 on auditing intensity and internal control (here as: ctrl.)s strength. A model of strategic auditing is proposed. It is found that ctrl. tests are a valuable tool for the auditor when ctrl. strength is informative about the likelihood of fraud. Sarbanes-Oxley is found to have the desired effect of inducing stronger internal ctrl. systems and less fraud, but does not necessarily induce higher levels of ctrl. testing. |
SCIMA