Sarah C. Rice

Texas A&M University - Mays Business School

Wehner 401Q, MS 4353

College Station, TX 77843-4218

United States

SCHOLARLY PAPERS

6

DOWNLOADS
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Top 21,522

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2,188

CITATIONS
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SSRN RANKINGS

Top 9,195

in Total Papers Citations

86

Scholarly Papers (6)

1.

How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

Journal of Accounting Research, Vol. 50 No. 3, June 2012
Number of pages: 45 Posted: 03 Nov 2011 Last Revised: 07 Jan 2013
Sarah C. Rice and David P. Weber
Texas A&M University - Mays Business School and University of Connecticut - Department of Accounting
Downloads 1,193 (16,479)
Citation 3

Abstract:

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Internal control reporting, SOX 404, restatements

2.

Repeated Interactions vs. Social Ties: Quantifying the Economic Value of Trust, Forgiveness, and Reputation Using a Field Experiment

Forthcoming, MIS Quarterly, NET Institute Working Paper No. 14-07, Mays Business School Research Paper No. 2506203
Number of pages: 60 Posted: 09 Oct 2014 Last Revised: 14 Aug 2018
Ravi Bapna, Liangfei Qiu and Sarah C. Rice
University of Minnesota - Minneapolis, University of Florida - Warrington College of Business Administration and Texas A&M University - Mays Business School
Downloads 482 (57,930)
Citation 2

Abstract:

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Trust, Forgiveness, Social Ties, Repeated Games

3.

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2506896
Number of pages: 47 Posted: 08 Oct 2014
Sarah C. Rice, David P. Weber and Biyu Wu
Texas A&M University - Mays Business School, University of Connecticut - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 396 (73,126)
Citation 1

Abstract:

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Sarbanes-Oxley Act, internal controls, enforcement, restatements

4.

How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs

Contemporary Accounting Research, Forthcoming
Number of pages: 33 Posted: 26 Oct 2012
University of Miami, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 117 (235,988)

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5.

Interim Effective Tax Rate Estimates and Internal Control Quality

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Sean T. McGuire, Stevanie S. Neuman and Sarah C. Rice
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

Abstract:

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internal control effectiveness, interim financial statements, tax expense, effective tax rates, internal control weaknesses, restatements, internal control weakness remediation

The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 02 Dec 2018
University of Oklahoma, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

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audit report, critical audit matters, material weakness remediation, restatements, internal control weaknesses, going concern opinions, bankruptcy

The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions

Contemporary Accounting Research, Forthcoming
Posted: 03 Dec 2018
University of Oklahoma, University of Missouri at Columbia - School of Accountancy and Texas A&M University - Mays Business School

Abstract:

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audit report, critical audit matters, material weakness remediation, restatements, internal control weaknesses, going concern opinions, bankruptcy