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Determinants of Weaknesses in Internal Control over Financial Reporting
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 internalExpand
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Quantifying Managerial Ability: A New Measure and Validity Tests
TLDR
We propose a measure of managerial ability, based on managers' efficiency in generating revenues, which is available for a large sample of firms and outperforms existing ability measures. Expand
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Accruals Quality and Internal Control over Financial Reporting
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 areExpand
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Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items
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 expensesExpand
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Managerial Ability and Earnings Quality
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 managersExpand
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The Disclosure of Material Weaknesses in Internal Control after the Sarbanes‐Oxley Act
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
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Internal control and management guidance
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 internalExpand
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Sec Scrutiny and the Evolution of Non-Gaap Reporting
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
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Non-GAAP Earnings and Board Independence
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 toExpand
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Determinants of Weaknesses in Internal Control over Financial Reporting and the Implications for Earnings Quality
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 findExpand
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