Learn More
We thank Jim Hunton (editor), Steven Kachelmeier (senior editor), and two anonymous reviewers for their helpful guidance. We appreciate the helpful comments from ABSTRACT: We analyze the potential benefits that firms can realize from implementing technology specifically aimed at monitoring the effectiveness of their internal control systems. The Committee(More)
The Sarbanes-Oxley Act of 2002 (SOX) was established to strengthen internal controls over financial reporting by U.S. public firms and, as a consequence, to increase investor and stakeholder confidence in published financial reports. Among the many SOX provisions, SOX 404 requires an annual assessment by the firm's executive management and external auditor(More)
While the information systems scholarly and practice literatures both stress the importance of senior executive engagement with IT management, the recommendations for doing so remain, at best, limited and general. Examining the influence of serious IT-related deficiencies on CEO/CFO turnover within the post-SOX financial reporting context, specific CEO/CFO(More)
  • 1