SPECIAL ISSUES RELATING TO CORPORATE GOVERNANCE AND FAMILY CONTROL
Randall Morck
Stephen A. Jarislowsky Distinguished Professor of Finance at the School of Business, University of Alberta, Edmonton, Alberta, Canada T6G2R6; and a Research Associate with the National Bureau of Economic Research
Bernard Yeung
the Abraham Krasnoff Professor of Global Business, Professor of Economics, and Professor of Management at the [...]
CORPORATE GOVERNANCE AND INFORMATION RISK POST SARBANES OXLEY
M. Strydom
F. Navissi
M. Skully
M. Veeraraghavan
Department of Accounting and Finance, Monash University, Melbourne, Australia
ABSTRACT
This study investigates the relationship between corporate governance and information risk in the period post introduction of the Sarbanes Oxley Act (2002). Previous studies investigate internal control weaknesses, and discretionary [...]
INTERNAL AUDIT OUTSOURCING AND THE RISK OF
MISLEADING OR FRAUDULENT FINANCIAL REPORTING:
DID SARBANES-OXLEY GET IT WRONG?
Douglas F. Prawitt
Glen Ardis Professor of Accountancy Marriott School of Management Brigham Young University
ABSTRACT
The Sarbanes-Oxley Act (SOX) prohibits companies from outsourcing internal audit work to their external auditor based on the belief that such outsourcing arrangements create an [...]
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