B. Louise Hayes

University of Guelph - Gordon S. Lang School of Business and Economics

50 Stone Road East

Guelph, Ontario N1G 2W1

Canada

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 43,166

SSRN RANKINGS

Top 43,166

in Total Papers Downloads

2,071

SSRN CITATIONS

2

CROSSREF CITATIONS

11

Scholarly Papers (10)

What Do Auditor's Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference 2010
Number of pages: 54 Posted: 06 Jan 2010 Last Revised: 06 Jan 2015
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa
Downloads 416 (125,497)
Citation 3

Abstract:

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SOX 404, IT control weaknesses, Content analysis, relationship between IT and non-IT control weaknesses

What Do Auditor’s Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?

CAAA Annual Conference, 2012, AAA Annual Meeting, 2012, AMCIS Annual Meeting, 2012
Number of pages: 40 Posted: 19 Jan 2012 Last Revised: 07 Jan 2015
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa
Downloads 279 (194,944)

Abstract:

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SOX 404, IT control weaknesses, determinants of IT control weakness reporting

Identifying Unintentional Error in Restatement Disclosures

Number of pages: 55 Posted: 25 May 2013 Last Revised: 15 Jan 2014
B. Louise Hayes
University of Guelph - Gordon S. Lang School of Business and Economics
Downloads 287 (188,581)
Citation 3

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unintentional error proxy, financial restatements, financial reporting quality

Identifying Unintentional Error in Restatement Disclosures

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 15 Jan 2014
B. Louise Hayes
University of Guelph - Gordon S. Lang School of Business and Economics
Downloads 111 (437,100)
Citation 2

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unintentional error proxy, financial restatements, financial reporting quality, audit quality

3.

The Association between Changes in Accounting Estimates and Accounting Restatements

Number of pages: 43 Posted: 16 May 2018
Philip Beaulieu, B. Louise Hayes and Lev Timoshenko
University of Calgary, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 368 (145,487)
Citation 2

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changes in accounting estimates, financial restatements, financial reporting quality

4.

Classifying Restatements: An Application of Machine Learning and Textual Analytics

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53 Posted: 16 Jan 2016 Last Revised: 02 May 2019
B. Louise Hayes and J. Efrim Boritz
University of Guelph - Gordon S. Lang School of Business and Economics and University of Waterloo - School of Accounting and Finance
Downloads 215 (251,893)

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restatements, unintentional error, intentional misstatement, textual analysis, machine learning, naïve Bayes, data analytics

5.

How Readable are SOX 404 Reports? An Application of Textual Analysis

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 15 Jan 2016
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 157 (332,694)
Citation 1

Abstract:

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SOX 404 auditor's reports; SOX 404 management's reports; readability; FOG Index; internal control weaknesses

6.

Determinants of Undetected Unintentional Errors in Audited Financial Statements

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66 Posted: 16 Dec 2014 Last Revised: 26 May 2015
B. Louise Hayes
University of Guelph - Gordon S. Lang School of Business and Economics
Downloads 120 (410,571)

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7.

How Understandable are SOX 404 Reports?

International Journal of Accounting Information Systems, Elsevier, vol. 39(C). DOI: 10.1016/j.accinf.2020.100486 , AAA Annual Conference, August 2014
Number of pages: 39 Posted: 16 Jan 2014 Last Revised: 24 Nov 2021
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 111 (437,740)
Citation 1

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Informativeness of SOX 404 reports; information technology control weaknesses; internal control weaknesses; content analysis; novice auditors; experienced auditors

8.

Do Differences in CFO Audit Experience Matter to Financial Statement Quality? A Canadian Perspective

Number of pages: 39 Posted: 12 Feb 2024
B. Louise Hayes and J. Efrim Boritz
University of Guelph - Gordon S. Lang School of Business and Economics and University of Waterloo - School of Accounting and Finance
Downloads 7 (1,038,145)

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chief financial officer, CFO, MBA, CPA, corporate reporting

9.

Determinants of the Readability of SOX 404 Reports

Journal of Emerging Technologies in Accounting (2016) 13 (2): 145–168. https://doi.org/10.2308/jeta-51593
Posted: 06 Dec 2021
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business

Abstract:

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SOX 404 reports, readability, FOG Index, internal control weaknesses

10.

A Content Analysis of Auditors' Reports on it Internal Control Weaknesses: The Comparative Advantages of an Automated Approach to Control Weakness Identification

International Journal of Accounting Information Systems Volume 14, Issue 2, June 2013, Pages 138–163
Posted: 21 Nov 2014
J. Efrim Boritz, B. Louise Hayes and Jee-Hae Lim
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Hawaii, Manoa

Abstract:

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SOX 404, Information technology control weaknesses, Internal control weaknesses, Content analysis