articleJournal of Accounting and EconomicsDec 16, 2006Closed access

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

HAHollis Ashbaugh-SkaifeDWDaniel W. CollinsWRWilliam R. Kinney

University of Wisconsin–Madison · University of Iowa · +1 more institution

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Abstract

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840
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55.59
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46
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Authors

3

Topics & keywords

Topics
Keywords
  • Incentive
  • Business
  • Audit
  • Accounting
  • Control (management)
  • Internal control
  • Enforcement
  • Internal audit
UN Sustainable Development Goals
  • Peace, Justice and strong institutions
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