Internal Control Material Weaknesses and CFO Compensation

Citations

Cited by:

1. Douglas Cumming & Lars Helge Hass & Linda A. Myers & Monika Tarsalewska, 2023. "Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post-IPO Disclosures," Journal of Business Ethics, Springer, vol. 187(3), pages 539-563, October.
2. Mehdi Bouras & Mohamed Imen Gallali, 2017. "Earnings Management, Equity-based Compensation, Economic Conjuncture and Governance Mechanisms: A Comparative Study between France and the United States," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 585-600.
3. Xing, Lu & Gonzalez, Angelica & Sila, Vathunyoo, 2021. "Does cooperation among women enhance or impede firm performance?," The British Accounting Review, Elsevier, vol. 53(4).
4. Shelagh Campbell & Yingqi Li & Junli Yu & Zhou Zhang, 2016. "The Impact of Occupational Community on the Quality of Internal Control," Journal of Business Ethics, Springer, vol. 139(2), pages 271-285, December.
5. Florackis, Chris & Sainani, Sushil, 2021. "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, vol. 67(C).
6. Chih-Liang Liu & Junmao Chiu, 2024. "External social networks and tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1459-1504, May.
7. Yan-Ting Lin, 2022. "Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 769-794, February.
8. Dennis, Steven A. & Tsai, Hua-Hsin & Via, Marc Tony, 2025. "Responsive CSR as damage control and the effect of institutional owner commitment," Global Finance Journal, Elsevier, vol. 67(C).
9. Ming-Chin Chen & Chia-Wen Chang & Mei-Chueh Lee, 2020. "The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 273-296, January.
10. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
    • Keryn Chalmers & David Hay & Hichem Khlif, 2018. "Internal control in accounting research: A review," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 42(1), pages 80-103, March.
11. Caglio, Ariela & Dossi, Andrea & Van der Stede, Wim A., 2018. "CFO role and CFO compensation: an empirical analysis of their implications," LSE Research Online Documents on Economics 88296, London School of Economics and Political Science, LSE Library.
12. Florackis, Chris & Sainani, Sushil, 2018. "How do chief financial officers influence corporate cash policies?," Journal of Corporate Finance, Elsevier, vol. 52(C), pages 168-191.
13. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2022. "Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors," IJERPH, MDPI, vol. 19(19), pages 1-14, September.
14. Hoitash, Udi & Mkrtchyan, Anahit, 2022. "Internal governance and outside directors’ connections to non-director executives," Journal of Accounting and Economics, Elsevier, vol. 73(1).
15. Tarkom, Augustine & Nochebuena-Evans, Leiza & Wang, Haibo, 2025. "The effectiveness of female chief financial officers in managing working capital: Evidence from US-listed firms," Journal of Behavioral and Experimental Finance, Elsevier, vol. 47(C).
16. Kang, Chang-Mo & Kim, Donghyun, 2022. "Risk management transparency and compensation," Journal of Corporate Finance, Elsevier, vol. 75(C).
17. Buslepp, William & Legoria, Joseph & Rosa, Regina & Shaw, Dan, 2019. "Misclassification of audit-related fees as a measure of internal control quality," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
18. Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
19. Juan Mao & Zhongxia (Shelly) Ye, 2023. "Internal control material weakness disclosure and misstatement duration," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 118-151, January.
20. Rose, Anna M. & Rose, Jacob M. & Obermire, Kara M. & Strand Norman, Carolyn & Frydenlund, Nicole, 2023. "How can firms repair their reputations when they discover information technology control material weaknesses?," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
21. Junnan Hu & Xuan Lin & Feixue Xie, 2024. "Executive compensation, internal control quality, and corporate social responsibility in China," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 47(1), pages 147-177, March.
22. Jessica A. Nylen & Daniel D. Wangerin & Karla M. Zehms, 2025. "Do key audit matter disclosures about M&A transactions predict future performance?," Review of Accounting Studies, Springer, vol. 30(3), pages 2264-2311, September.
23. Haislip, Jacob Z. & Masli, Adi & Richardson, Vernon J. & Watson, Marcia Weidenmier, 2015. "External reputational penalties for CEOs and CFOs following information technology material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 1-15.
24. Meiqun Yin & Liyang Wang & Jidong Zhang & Jing Han, 2024. "The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 241-251, June.
25. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
26. Huimin (Amy) Chen & Bill B. Francis & Tahseen Hasan & Qiang Wu, 2022. "Does corporate culture impact audit pricing? Evidence from textual analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 778-806, May.
27. Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024. "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1291-1328, April.
28. Bolton, Brian & Lian, Qin & Rupley, Kathleen & Zhao, Jing, 2016. "Industry contagion effects of internal control material weakness disclosures," Advances in accounting, Elsevier, vol. 34(C), pages 27-40.
29. Farah, Nusrat & Islam, Md Shariful & Tadesse, Amanuel & McCumber, William, 2024. "Impact of audit committee social capital on the adoption of COSO 2013," Advances in accounting, Elsevier, vol. 64(C).