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Internal Audit Control Systems, Forensic Accounting and Financial Rereporting
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series

Incl. Fee Electronic Paper Internal Audit Departments: Adoption and Characteristics in Italian Companies
International Journal of Auditing, Vol. 11, No. 2, pp. 91-114, July 2007
 Marika Arena and Giovanni Azzone
Politecnico di Milano - Dipartimento di Ingegneria Gestionale and Politecnico di Milano - Dipartimento di Ingegneria Gestionale
Date Posted: October 22, 2007
Accepted Paper Series
18 downloads

Incl. Electronic Paper Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?
 Douglas F. Prawitt , Nathan Y. Sharp and David A. Wood
Brigham Young University , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: January 29, 2009
Last Revised: June 23, 2011
Working Paper Series
1412 downloads

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get it Wrong?
Contemporary Accounting Research, Forthcoming
 Douglas F. Prawitt , Nathan Y. Sharp and David A. Wood
Brigham Young University , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: August 20, 2011
Last Revised: August 23, 2011
Accepted Paper Series

Internal Audit Outsourcing: An Analysis of Self-Regulation By the Accounting Profession
Research in Accounting Regulation, Vol. 19, 2006
 Dennis H. Caplan , Diane Joyce Janvrin and James M. Kurtenbach
Oregon State University - Department of Accounting, Finance, and Information Management , Iowa State University - Department of Accounting and Finance and Iowa State University
Date Posted: November 28, 2006
Accepted Paper Series

Incl. Fee Electronic Paper Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio
International Journal of Auditing, Vol. 11, No. 1, pp. 41-49, March 2007
 Albert L. Nagy and William J. Cenker
John Carroll University and John Carroll University
Date Posted: July 20, 2007
Accepted Paper Series
29 downloads

Incl. Electronic Paper Internal Audit Quality and Earnings Management
The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
 Douglas F. Prawitt , Jason L. Smith and David A. Wood
Brigham Young University , University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Date Posted: July 17, 2006
Last Revised: May 11, 2010
Accepted Paper Series
4944 downloads

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
Contemporary Accounting Research, Forthcoming
Steven M. Glover , Douglas F. Prawitt and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: June 22, 2007
Accepted Paper Series

Incl. Electronic Paper Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
 Steven M. Glover , Douglas F. Prawitt and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: April 28, 2006
Working Paper Series
997 downloads

Incl. Fee Electronic Paper Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud
Accounting & Finance, Vol. 48, No. 4, pp. 543-559, December 2008
 Paul Coram , Colin Ferguson and Robyn Moroney
University of Melbourne - Faculty of Business and Economics , University of Melbourne - Faculty of Business and Economics and Monash University
Date Posted: November 03, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Internal Audit, Alternative Internal Audit Structures, and the Level of Misappropriation of Assets Fraud
Accounting and Finance, Forthcoming
 Paul Coram , Colin Ferguson and Robyn Moroney
University of Melbourne - Faculty of Business and Economics , University of Melbourne - Faculty of Business and Economics and Monash University
Date Posted: October 16, 2007
Last Revised: September 24, 2008
Working Paper Series
1157 downloads

Internal Auditor Objectivity: In-house versus Outsource
 Sunita Ahlawat
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: March 28, 2000
Working Paper Series

Incl. Fee Electronic Paper Internal Auditor Perceptions on Audit Committee Interactions: A Qualitative Study in Malaysian Public Corporations
Corporate Governance: An International Review, Vol. 15, No. 5, pp. 894-908, September 2007
 Mazlina Mat Zain and Nava Subramaniam
Monash University Malaysia - Department of Business and Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: October 01, 2007
Accepted Paper Series
29 downloads

Incl. Fee Electronic Paper Internal Auditors Assessment of Their Contribution to Financial Statement Audits: The Relation With Audit Committee and Internal Audit Function Characteristics
International Journal of Auditing, Vol. 10, No. 1, pp. 1-18, March 2006
 Mazlina Mat Zain , Nava Subramaniam and Jenny Stewart
Multimedia University - Faculty of Management , Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - Griffith Business School
Date Posted: August 28, 2006
Accepted Paper Series
14 downloads

Incl. Fee Electronic Paper Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives
International Journal of Auditing, Vol. 12, No. 3, pp. 181-203, November 2008
 Stephen Kwaku Asare , Ronald A. Davidson and Audrey A. Gramling
University of Florida - Fisher School of Accounting , Arizona State University West and Bellarmine University
Date Posted: November 03, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Internal Auditors' Fraud Risk Assessments: The Benefits of Brainstorming in Groups
 Tina Carpenter , Jane L. Reimers and Phillip Z. Fretwell
University of Georgia - C. Herman and Mary Virginia Terry College of Business , Rollins College - Crummer Graduate School of Business and Protiviti
Date Posted: February 06, 2007
Last Revised: September 05, 2009
Working Paper Series
542 downloads

Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector
International Journal of Economics and Accounting, Vol. 3, No. 2, 2012, pp. 196-220
 Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: September 10, 2010
Last Revised: October 06, 2012
Accepted Paper Series

Incl. Electronic Paper Internal Auditors' Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting
 Glen D. Moyes , Ping Lin , Raymond M. Landry II and Handan Vicdan
University of Texas-Pan American , California State University, Long Beach , University of Texas-Pan American and Eastern Kentucky University
Date Posted: February 08, 2007
Working Paper Series
1006 downloads

Incl. Electronic Paper Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting
 Kirsten Fanning and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: May 15, 2013
Working Paper Series
465 downloads

Incl. Electronic Paper Internal Capital Markets and Corporate Politics in a Banking Group
Review of Financial Studies, 24, 2011, 358-401 , European Banking Center Discussion Paper No. 2009-15S, Yale ICF Working Paper No. 08-19, CentER Discussion Paper Series No. 2009-47S, AFA 2010 Atlanta Meetings Paper
 Martijn Cremers , Rocco Huang and Zacharias Sautner
University of Notre Dame , Michigan State University - Department of Finance and University of Amsterdam - University of Amsterdam Business School
Date Posted: July 31, 2008
Last Revised: August 02, 2012
Working Paper Series
521 downloads

Incl. Electronic Paper Internal Control and Management Guidance
Journal of Accounting & Economics (JAE), Forthcoming
 Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Washington
Date Posted: September 23, 2008
Last Revised: September 16, 2009
Accepted Paper Series
1688 downloads

Internal Control and Management Guidance
Journal of Accounting and Economics, Forthcoming
 Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Washington
Date Posted: September 11, 2009
Accepted Paper Series

Incl. Electronic Paper Internal Control Material Weaknesses and CFO Compensation
Contemporary Accounting Research, Forthcoming
 Rani Hoitash , Udi Hoitash and Karla M. Johnstone
Bentley University - Department of Accountancy , Northeastern University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 07, 2007
Last Revised: December 05, 2012
Accepted Paper Series
1551 downloads

Incl. Electronic Paper Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading
Journal of Accounting & Economics (JAE), Volume 55, Issue 1, February 2013, Pages 91–110,
Hollis Ashbaugh Skaife , David Veenman and Daniel Wangerin
University of Wisconsin, Madison - Department of Accounting and Information Systems , Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Michigan State University
Date Posted: September 16, 2011
Last Revised: March 03, 2013
Accepted Paper Series
391 downloads

Incl. Electronic Paper Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: March 24, 2009
Last Revised: June 10, 2011
Working Paper Series
517 downloads

Incl. Electronic Paper Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
CAAA Annual Conference 2009 Paper
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: December 29, 2008
Last Revised: August 12, 2009
Working Paper Series
198 downloads

Incl. Electronic Paper Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften]
WIRTSCHAFTSRECHT IN BEWEGUNG, FESTGABE ZUM 65 GEBURTSTAG VON PETER FORSTMOSER, pp. 317-345, Patrik R. Peyer, Bertrand Schott & Gaudenz Zindel, eds., 2008
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 20, 2011
Last Revised: March 31, 2011
Accepted Paper Series
510 downloads

Incl. Electronic Paper Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
The Accounting Review, Vol. 86, No. 4, pp. 1157-1188
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: January 04, 2008
Last Revised: December 08, 2011
Accepted Paper Series
1004 downloads

Incl. Electronic Paper Internal Control Weaknesses and Client Risk Management
Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
 Randal J. Elder , Yan Zhang , Jian Zhou and Nan Zhou
Syracuse University , State University of New York at Binghamton - School of Management , University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Date Posted: December 08, 2008
Last Revised: December 16, 2009
Accepted Paper Series
1068 downloads

Incl. Electronic Paper Internal Control Weaknesses and Information Uncertainty
 Messod Daniel Beneish , Mary Brooke Billings and Leslie D. Hodder
Indiana University Bloomington - Department of Accounting , New York University and Indiana University Bloomington - Department of Accounting
Date Posted: April 19, 2006
Last Revised: April 23, 2008
Working Paper Series
2405 downloads

Internal Control Weaknesses and Information Uncertainty
Accounting Review, Forthcoming
 Messod Daniel Beneish , Mary Brooke Billings and Leslie D. Hodder
Indiana University Bloomington - Department of Accounting , New York University and Indiana University Bloomington - Department of Accounting
Date Posted: November 19, 2007
Accepted Paper Series

Incl. Electronic Paper Internal Controls After Sarbanes-Oxley: Revisiting Corporate Law's Duty of Care as Responsibility for Systems
 Donald C. Langevoort
Georgetown University Law Center
Date Posted: September 29, 2005
Working Paper Series
697 downloads

Incl. Electronic Paper Internal Controls and Conditional Conservatism
Accounting Review, Vol. 86, No. 3, 2011
 Beng Wee Goh and Dan Li
Singapore Management University - School of Accountancy and Tsinghua University - School of Economics and Management
Date Posted: February 10, 2009
Last Revised: April 09, 2013
Accepted Paper Series
969 downloads

Internal Controls and the Detection of Management Fraud
Journal of Accounting Research, Vol 37, No 1, Spring 1999
 Dennis H. Caplan
Oregon State University - Department of Accounting, Finance, and Information Management
Date Posted: August 05, 1999
Accepted Paper Series

Internal Controls Quality and Audit Pricing Under the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Forthcoming
 Rani Hoitash , Udi Hoitash and Jean C. Bedard
Bentley University - Department of Accountancy , Northeastern University and Bentley University - Department of Accountancy
Date Posted: July 25, 2007
Accepted Paper Series

Incl. Electronic Paper Internal Corporate Governance and the Financial Crisis: Lessons for Banks, Regulators and Supervisors
 Elisabetta Gualandri , Enzo Mangone and Aldo Stanziale
Università degli studi di Modena e Reggio Emilia (UNIMORE) - Center for Research in Banking and Finance (CEFIN) , Bank of Italy - Banking and Finance Supervision Department and Bank of Italy - Banking and Finance Supervision Department
Date Posted: December 13, 2011
Working Paper Series
168 downloads

Incl. Electronic Paper Internal Corporate Governance Mechanisms: Evidence from Taiwan Electronic Companies
The International Journal of Business and Finance Research, Vol. 5, No. 4, pp. 57-74, 2011
 Chiaju Crystal Kuo , Yung-Yu Lai , Shaio Yan Huang and Chung-Jen Fu
affiliation not provided to SSRN , Overseas Chinese University (OCU) , National Chung Cheng University and National Yunlin University of Science and Technology
Date Posted: July 07, 2011
Accepted Paper Series
50 downloads

Incl. Electronic Paper Internal Corporate Governance, CEO Turnover, and Earnings Management
Journal of Financial Economics (JFE), 2012 (104), 44-69.
 Sonali Hazarika , Jonathan M. Karpoff and Rajarishi Nahata
Baruch College, CUNY , University of Washington - Michael G. Foster School of Business and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: March 22, 2010
Last Revised: January 15, 2013
Accepted Paper Series
518 downloads

Incl. Electronic Paper Internal Corporate Governance, CEO Turnover, and Earnings Management
 Sonali Hazarika , Jonathan M. Karpoff and Rajarishi Nahata
Baruch College, CUNY , University of Washington - Michael G. Foster School of Business and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: September 06, 2009
Last Revised: March 15, 2011
Working Paper Series
932 downloads

Incl. Electronic Paper Internal Forecasts: An Experimental Exploration of how News Travels Up Organizational Charts
 Ronald Cameron Cockrell , W. Timothy Mitchell and Jesse C. Robertson
University of North Texas - College of Business , Georgia State University and University of North Texas
Date Posted: August 14, 2010
Working Paper Series
37 downloads

Incl. Electronic Paper Internal Governance and Real Earnings Management
 Qiang Cheng , Jimmy Lee and Terry J. Shevlin
Singapore Management University , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: October 16, 2012
Working Paper Series
299 downloads

Incl. Fee Electronic Paper Internal Governance Structures and Earnings Management
Accounting and Finance, Vol. 45, No. 2, pp. 241-267, July 2005
 Ryan Davidson , Jenny Goodwin-Stewart and Pamela Kent
University of Queensland - Business School , Queensland University of Technology - School of Accountancy and University of Queensland - Business School
Date Posted: June 08, 2005
Accepted Paper Series
12 downloads

Incl. Electronic Paper Internal Governance, Legal Institutions and Bank Loan Contracting Around the World
Journal of Corporate Finance, Vol. 18, No. 3, 2012
 Wenxia Ge , Jeong-Bon Kim V and Byron Y. Song
University of Manitoba - Asper School of Business , City University of Hong Kong and Concordia University, Quebec - John Molson School of Business
Date Posted: February 20, 2013
Accepted Paper Series
23 downloads

Internal Trade And Transfer Pricing In Large British Multi-Divisional Companies: A Contextual Approach
Lancaster University Working Paper 94/011
 Messaoud Mehafdi
affiliation not provided to SSRN
Date Posted: July 07, 1998
Working Paper Series

Internalizing the External Audit: A Transaction Cost Approach
 Cameron K.J. Morrill and Janet B. Morrill
University of Manitoba - Department of Accounting and Finance and University of Manitoba - Department of Accounting and Finance
Date Posted: March 11, 2001
Working Paper Series

Incl. Electronic Paper International Accounting and Finance Certification in the Russian Federation
 Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: May 04, 2004
Working Paper Series
353 downloads

Incl. Electronic Paper International Accounting Certification in the Russian Language: A Case Study
 Robert W. McGee , Galina Preobragenskaya and Michael Tyler
Fayetteville State University , Omsk State University - School of International Business and Barry University - Andreas School of Business
Date Posted: May 04, 2004
Working Paper Series
203 downloads

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
 Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Date Posted: October 30, 1995
Working Paper Series

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
 Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Date Posted: March 06, 1996
Accepted Paper Series

Incl. Electronic Paper International Accounting Education and Certification in the Former Soviet Union
Barry University Working Paper Series
 Robert W. McGee
Fayetteville State University
Date Posted: October 13, 2004
Working Paper Series
257 downloads


 

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