Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
By Jean C. Bedard, Lynford Graham. 2011
202 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/78528c16ac6d8b2d90467057def42bfc6afbffc6
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In Accounting
- Nathan J. Newton
- Michael S. Wilkins
- Julie S. Persellin
- Dechun Wang
- Qiang Cheng
- Jere R. Francis
- Aloke Ghosh
- Charles Tang
Citations in the corpus
- Internal Control Opinion Shopping and Audit Market Competition (2016, methodology): “…deficiencies are ‘‘unstructured, complex, and difficult’’ (Bedard and Graham 2011).2 Absent objective evidence that a control deficiency warrants classification 2 Bedard and Graham (2011) note the ambiguity in the wording choices used to define the categories of internal control deficiencies.”