The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

By H. Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney, Ryan Lafond. 2008

949 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/42a9bbf9dd7c3da4fd3de299d4980342de76632c

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Citations in the corpus

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting (2011, positive): “Ashbaugh-Skaife et al. (2008) examine a sample with both SOX 302 and 404 disclosures and show, in the levels, that firms reporting internal control deficiencies (versus none) have lower accrual quality.”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Studies have shown a positive association between internal control quality and various earnings quality measures such as discretionary accruals and earnings persistence (e.g., Doyle et al., 2007a; Ashbaugh-Skaife et al., 2008).”
Managerial Ability and Earnings Quality (2013, background): “In addition to these innate characteristics, earnings quality has been found to vary with firm infrastructure, such as internal control quality (Doyle et al. 2007; Ashbaugh-Skaife et al. 2008) and monitors such as auditors (e.g., Becker et al. 1998) and boards (Klein 2002).”
A new measure of accounting quality (2014, background): “In contrast, Ashbaugh et al. (2003) and Larker and Richardson (2004) find no support for the economic bonding hypothesis, using different methodologies.”
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions (2015, positive): “…qualitatively similar if we exclude the intercept—that is, the sign and statistical significance levels of PostClawback are similar to those reported in Table 2, Panel B.6 Finally, we follow Ashbaugh-Skaife et al. (2008) to performance-adjust the discretionary accruals obtained from Equation (2).”
The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2014, background): “2007; Ashbaugh-Skaife et al. 2008) found a positive association between the strength of an internal control system and earnings quality. Hunton et al. (2011) studied the relationship between the effectiveness of an organization’s internal control system and the quality of its reported earnings. The ”
Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks (2014, background): “Ashbaugh-Skaife et al. (2008) and Doyle, Ge, and McVay (2007a) argue that ICW leads to low accrual quality, because weak internal controls introduce either intentional and/or unintentional misstatements.”