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- Publications
- Influence
Determinants of Weaknesses in Internal Control over Financial Reporting
- J. Doyle, W. Ge, Sarah McVay
- Business
- 1 September 2007
We examine determinants of internal control deficiencies using a sample of 779 firms disclosing material weaknesses from August 2002 to August 2005. We find that material weaknesses in internal… Expand
Quantifying Managerial Ability: A New Measure and Validity Tests
- Peter Demerjian, B. Lev, Sarah McVay
- Economics, Computer Science
- Manag. Sci.
- 1 July 2012
TLDR
Accruals Quality and Internal Control over Financial Reporting
- J. Doyle, W. Ge, Sarah McVay
- Business
- 2007
We examine the relation between accruals quality and internal controls using 705 firms that disclosed at least one material weakness from August 2002 to November 2005 and find that weaknesses are… Expand
Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items
- Sarah McVay
- Business
- 1 October 2006
This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses… Expand
Managerial Ability and Earnings Quality
- Peter Demerjian, B. Lev, Melissa Lewis, Sarah McVay
- Business
- 1 March 2013
ABSTRACT : We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers… Expand
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes‐Oxley Act
- W. Ge, Sarah McVay
- Business
- 20 May 2005
This paper focuses on a sample of 261 companies that disclosed at least one material weakness in internal control in their SEC filings after the effective date of the Sarbanes‐Oxley Act of 2002.… Expand
Internal control and management guidance
- M. Feng, Chan Li, Sarah McVay
- Business
- 10 September 2009
We examine the relation between internal control quality and the accuracy of management guidance. Consistent with managers in firms with ineffective internal controls relying on erroneous internal… Expand
Sec Scrutiny and the Evolution of Non-Gaap Reporting
- Kalin S. Kolev, Carol Marquardt, Sarah McVay
- Business
- 2008
We empirically examine the effects of intensified scrutiny over non‐GAAP reporting on the quality of non‐GAAP earnings exclusions. We find that, on average, exclusions are of higher quality (i.e.,… Expand
Non-GAAP Earnings and Board Independence
- R. Frankel, Sarah McVay, Mark T. Soliman
- Business
- 1 April 2010
We examine the association between board independence and the characteristics of non-GAAP earnings. Our results suggest that companies with less independent boards are more likely to… Expand
Determinants of Weaknesses in Internal Control over Financial Reporting and the Implications for Earnings Quality
- J. Doyle, W. Ge, Sarah McVay
- Business
- 2 March 2005
We examine determinants of internal control deficiencies and their effect on earnings quality using a sample of 261 firms that disclosed material weaknesses from August 2002 to November 2004. We find… Expand