التفاصيل البيبلوغرافية
| العنوان: |
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?* Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong? |
| المؤلفون: |
Prawitt, Douglas F., Sharp, Nathan Y., Wood, David A. |
| المصدر: |
Contemporary Accounting Research; Winter2012, Vol. 29 Issue 4, p1109-1136, 28p |
| مصطلحات موضوعية: |
UNITED States. Sarbanes-Oxley Act of 2002, INTERNAL auditing, OUTSOURCING laws, ACCOUNTING fraud, MISLEADING financial statements, QUALITY control, AUDITING, CONTRACTING out, AUDITING standards |
| مصطلحات جغرافية: |
UNITED States |
| مستخلص: |
The article discusses the U.S. Sarbanes-Oxley Act (SOX) of 2002 which prohibits firms from outsourcing internal audit services to firms' external auditors and also questions if SOX had an impact on the risk of misleading or fraudulent financial reporting. The article discusses accounting risk and internal auditing data in the context of the economic bonding argument which suggests audit quality will be compromised and of the knowledge spillover argument which suggests audit quality will improve. The research methods, the propensity score matching model and the multivariate regression model, are part of the discussion. |
| قاعدة البيانات: |
Complementary Index |
Full Text Finder