مشخصات مقاله | |
ترجمه عنوان مقاله | برداشت سرمایه گذاران غیرحرفه ای از اصلاحات جزئی نقاط ضعف کنترل IT و غیر IT: یک تحقیق تجربی |
عنوان انگلیسی مقاله | Nonprofessional investor perceptions of the partial remediation of IT and non-IT control weaknesses: An experimental investigation |
انتشار | مقاله سال 2018 |
تعداد صفحات مقاله انگلیسی | 17 صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
پایگاه داده | نشریه الزویر |
نوع نگارش مقاله |
مقاله پژوهشی (Research article) |
مقاله بیس | این مقاله بیس میباشد |
نمایه (index) | scopus – master journals – JCR |
نوع مقاله | ISI |
فرمت مقاله انگلیسی | |
ایمپکت فاکتور(IF) |
1.375 در سال 2017 |
شاخص H_index | 42 در سال 2019 |
شاخص SJR | 0.399 در سال 2017 |
شناسه ISSN | 1467-0895 |
شاخص Quartile (چارک) | Q2 در سال 2017 |
رشته های مرتبط | مدیریت – اقتصاد – حسابداری |
گرایش های مرتبط | مدیریت فناوری اطلاعات – اقتصاد مالی – حسابداری مالی |
نوع ارائه مقاله |
ژورنال |
مجله / کنفرانس | International Journal of Accounting Information Systems |
دانشگاه | Department of Accounting, University of New Orleans, 2000 Lakeshore Dr. KH 478, New Orleans, LA 70148, United States |
کلمات کلیدی | ضعف عمده کنترل داخلی، ساربنز – آکسلی 404، نقاط ضعف IT، گزارشات کنترل نامطلوب، اصلاحات جزئی |
کلمات کلیدی انگلیسی | Internal control material weakness, SOX 404, IT weaknesses, Adverse control reports, Partial remediation |
شناسه دیجیتال – doi |
https://doi.org/10.1016/j.accinf.2017.12.001 |
کد محصول | E11908 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
فهرست مطالب مقاله: |
Outline Highlights Abstract Keywords 1. Introduction 2. Background and hypotheses development 3. Method 4. Results 5. Discussion and conclusion Appendix References |
بخشی از متن مقاله: |
Abstract In this study, we investigate whether nonprofessional investors’ judgments about a firm with known and disclosed material weaknesses in internal control as required by the Sarbanes Oxley (SOX) Act of 2002 depend on the remediation strategy used by the firm. Analysis of SOX internal control weakness disclosures reveals that firms (1) often have multiple internal control weaknesses, (2) frequently have a mix of information technology (IT) and non-IT control weaknesses, and (3) invariably fail to remediate all control weaknesses in the period they are identified. We design an experiment to investigate how nonprofessional investors respond to remediation of a subset of disclosed material weaknesses in internal control, when a firm discloses a remediation plan that prioritizes the remediation of an IT (non-IT) internal control weakness leaving a non-IT (IT) weakness unremediated. We apply counterfactual theory to the future oriented remediation setting and find that investors favor a firm remediation strategy that prioritizes the remediation of an IT weakness over a strategy that prioritizes the remediation of a non-IT weakness. We further find that perceived effectiveness of remediation, financial misstatement risk attributed to the unresolved internal control weakness, and management credibility fully mediate the relation between company remediation strategies and investing judgments. These findings should be informative to both auditors and management when confronted with a range of IT and non-IT internal control weaknesses following the initial identification and disclosure of multiple material weaknesses as required by SOX. Introduction The Sarbanes-Oxley Act (SOX) of 2002 mandates that publicly traded companies report on the effectiveness of internal controls over financial reporting in the annual 10-K report to investors (SEC, 2003). When deficiencies in internal control have a material effect on the financial statements, as determined by management and the auditor, these control deficiencies are considered “material weaknesses” and must be disclosed in a specified section of the annual report (10-K), commonly referred to as the SOX 404 report. |