Marcy L. Shepardson

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

SCHOLARLY PAPERS

6

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CITATIONS
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25

Scholarly Papers (6)

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1.

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 09 Jan 2010 Last Revised: 13 May 2014
William R. Kinney, Jr. and Marcy L. Shepardson
University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 740 (32,854)

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Sarbanes-Oxley Act, Internal Control, Material Weakness, Auditing, Disclosure regulation

2.

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Kelley School of Business Research Paper No. 16-58
Number of pages: 58 Posted: 15 Jul 2016 Last Revised: 09 May 2018
Lori Shefchik Bhaskar, Joseph H. Schroeder and Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 418 (68,516)

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Risk Assessment, Audit Methodology, PCAOB Standards, SOX, Internal Controls, Audit Quality

3.

Some Observations about SOX 404(b) Control Process Audits

Number of pages: 26 Posted: 02 Oct 2012
William R. Kinney, Jr., Roger D. Martin and Marcy L. Shepardson
University of Texas at Austin - Department of Accounting, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
Downloads 217 (139,688)

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internal control audits, integrated audits, audit risk model, SOX 404

4.

Audit Committee Member Contextual Experiences and Financial Reporting Outcomes

Number of pages: 60 Posted: 21 Feb 2013
Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting
Downloads 186 (161,238)
Citation 2

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audit committees, financial expertise, independence, goodwill impairment

5.

Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers?

Number of pages: 50 Posted: 22 Jan 2016 Last Revised: 04 Feb 2016
Jane Barton, Leslie D. Hodder and Marcy L. Shepardson
City University of New York - Stan Ross Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 162 (182,027)
Citation 2

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audits; default risk; bank failure

6.

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

Accounting Review, Vol. 91, No. 4, 2016 Forthcoming, Kelley School of Business Research Paper No. 16-1
Posted: 09 Dec 2015
Joseph H. Schroeder and Marcy L. Shepardson
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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Internal control quality; SOX Section 404; Internal Control Audits; PCAOB Auditing Standard No. 5 (AS5)