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- Publications
- Influence
The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits
- H. Ashbaugh-Skaife, D. Collins, W. Kinney
- Business
- 1 September 2007
This paper uses firms' disclosures of internal control problems prior to audits mandated by Section 404 of the Sarbanes-Oxley Act (SOX) to investigate the economic factors that expose firms to… Expand
The Effects of Corporate Governance on Firms' Credit Ratings
- H. Ashbaugh-Skaife, D. Collins, R. Lafond
- Business, Computer Science
- 1 October 2006
TLDR
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
- H. Ashbaugh-Skaife, D. Collins, W. Kinney, R. Lafond
- Business
- 2008
This paper investigates the effect of internal control deficiencies and their remediation on accrual quality. We first document that firms reporting internal control deficiencies have lower quality… Expand
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
- H. Ashbaugh-Skaife, D. Collins, W. Kinney, R. Lafond
- Business
- 1 March 2009
ABSTRACT The Sarbanes-Oxley Act (SOX) mandates management evaluation and independent audits of internal control effectiveness. The mandate is costly to firms but may yield benefits through lower… Expand
Do Non-Audit Services Compromise Auditor Independence? Further Evidence
- H. Ashbaugh-Skaife, R. Lafond, Brian W. Mayhew
- Business, Economics
- 2002
This paper challenges the findings of Frankel et al. (2002) (FJN). The results of our discretionary accruals tests differ from FJN's when we adjust discretionary current accruals for firm… Expand
The Effect of Internal Control Deficiencies on Firm Risk and Cost of Equity Capital
- H. Ashbaugh-Skaife, D. Collins
- Business
- 2006
Theoretically, internal control quality is related to the cost of capital through its effect on idiosyncratic and systematic risk. The Sarbanes-Oxley Act (SOX) mandates audits of internal control and… Expand
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Does stock price synchronicity rep-resent firm-specific information
- H. Ashbaugh-Skaife, J. Gassen, R. Lafond
- Economics
- 2005
Much of prior international accounting research imp l citly assumes that stock prices capture similar amounts of firm-specific informatio n across countries. Recent research asserts that stock price… Expand
- 4
- 1
- PDF